[CALCULATION OF REGISTRATION FEE CHART Title of Each Class of Security Being Registered (1) Amount Being (2) Proposed (2) Proposed Amount of (3) Shares 5,459,125 Shares 6.90 (4) 37,667,962.50 2,685.73 (5) 1,040,875 Shares 6.90 (6) 7,182,037.50 512.08 Total 6,500,000 Shares 44,850,000.00] [HARNEYS Harney Westwood & Riegels Craigmuir Chambers PO Box 71, Road Town Tortola VG1110, British Virgin Islands Tel: +1 284 494 2233 Fax: +1 284 494 3547 www.harneys.com [ ] June 2010 Your Ref Our Ref BY Doc ID 2685357_1 China Ceramics Co., Ltd Craigmuir Chambers Road Town Tortola British Virgin Islands Dear Sirs China Ceramics Co., Ltd., Company No.] [345 Park Avenue New York, NY 10154 Main Fax June 30, 2010 China Ceramics Co., Ltd. c/o Jinjiang Hengda Ceramics Co., Ltd. Junbing Industrial Zone Anhai, Jinjiang City Fujian Province, PRC Ladies and Gentlemen: June 30, 2010 Page 2 In addition, the foregoing opinions are qualified to the extent that (a) enforceability may be limited by and be subject to] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Shanghai, PRC June 30, 2010 EX-23.3 12 v189221_ex23-3.htm] [Pamela A. Long June 30, 2010 Page 2 The Company does not consider the 10% Shareholders to be affiliates for the following reasons: · Neither they nor any of their respective affiliates are officers or directors of the Company; · None of the 10% Shareholders are affiliated with each other;]