[100 F Street N.E. December 8, 2011 Our ref: 074241/0812 Dear Sirs RE: GULF RESOURCES, INC. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on December 8, 2011, to be filed by our former client, Gulf Resources, Inc.. We agree with the statements made in response to] [+86 (536) 567-0008 o o o o On December 8, 2011, Gulf Resources, Inc. (the “Company”) dismissed its principal independent accountant, BDO Limited (“BDO”) from its engagement with the Company, which dismissal was effective immediately. BDO was engaged by the Company on February 10, 2010. The decision to dismiss BDO as the Company’s principal independent accountant was approved by the]