[DAVIS ACCOUNTING GROUP, P.C. 1957 West Royal Hunte Drive, Suite 150, Cedar City, Utah 84720 · (435) 865-2808 450 – Fifth Street N.W. Gentlemen: Davis Accounting Group P.C. is the former registered independent accountant of Orient Paper, Inc. (the “Company”). We have read the Company’s Current Report on Form 8-K/A, Amendment No. 2, dated March 30, 2011, and are in] [EXPLANATORY NOTE Item 4.01 The Company’s financial statements for the fiscal year ended December 31, 2008 included in the Annual Report on Form 10-K for the fiscal year 2009 were audited and the audit report, dated March 19, 2009, were issued by Davis Accounting Group P.C.(a.k.a, Ethania Audit Group P.C. ). ("Davis") The licenses of Mr. Edwin Reese Davis Jr.]

[Note x Yes o o Large accelerated filer o Accelerated filer o Non-accelerated filer o (Do not check if a smaller reporting company) x Smaller reporting company o Yes x Note. The aggregate market value of the voting and non-voting common stock of the issuer held by non-affiliates as of March 24, 2009 was approximately $3,494,073 (20,553,371 shares of common] [SARBANES-OXLEY ACT OF 2002 I, Zhenyong Liu, certify that: 1. I have reviewed this annual report on Form 10-K/A of Orient Paper, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [SARBANES-OXLEY ACT OF 2002 I, Winston C. Yen, certify that: 1. I have reviewed this annual report on Form 10-K/A of Orient Paper, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: March 23, 2011 Zhenyong Liu Chief Executive Officer] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: March 23,2011 Winston C. Yen Chief Financial Officer (principal financial and accounting officer )]

[EXPLANATORY NOTE The Companyis filing this Amendment No. 1 to the Current Report on Form 8-K filed on December 1, 2009 (“Original Report”) to amend and restate the Original Report by adding additional information to Item 4.01. Item 4.01 The Company’s financial statements for the fiscal year ended December 31, 2008 included in the Annual Report on Form 10-K for]

[x o o o o o Large accelerated filer o Accelerated filer o Non-accelerated filer x Smaller reporting company o x The aggregate market value of the voting and non-voting common stock of the issuer held by non-affiliates as of June 30, 2009 was approximately $11,820,387 (6,566,882 shares of common stock held by non-affiliates) based upon a closing price of] [SARBANES-OXLEY ACT OF 2002 I, Zhenyong Liu, certify that: 1. I have reviewed this annual report on Form 10-K/A of Orient Paper, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [SARBANES-OXLEY ACT OF 2002 I, Winston C. Yen, certify that: 1. I have reviewed this annual report on Form 10-K/A of Orient Paper, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: March 23, 2011 Zhenyong Liu Chief Executive Officer] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: March 23,2011 Winston C. Yen Chief Financial Officer (principal financial and accounting officer )]