HGSH [CHINA HGS REAL ESTATE] 8-K: January 13, 2010 100 F Street, NE Dear
[January 13, 2010 100 F Street, NE Dear Ladies and Gentlemen: Sincerely, Bagell, Josephs, Levine & Company, LLC] [China HGS Real Estate Inc. (the “Company”) was notified that the audit practice of Bagell, Josephs, Levine & Company, LLP, the Company’s independent registered public accounting firm (“BJL”), was combined with Friedman LLP (“Friedman”) effective as of January 1, 2010. On January 12, 2010, BJL resigned as the independent registered public accounting firm of the Company and, with the approval]
