China Green Energy (OTC BB:CGRE)

On January 7, 2011, China Green Energy Industries, Inc. engaged PKF California as its new independent registered public accounting firm, and dismissed PKF HK from that role. The change in accountants was approved by the Company’s Audit Committee and did not result from any dissatisfaction with the quality of professional services rendered by PKF HK. Neither the Company, nor anyone on its behalf, consulted PKF California during the Company’s two most recent fiscal years and any subsequent interim period prior to the Company’s engagement of PKF California regarding any of the matters set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.