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CORRESP
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      CWTD CORRESP 04/18/2006

    SECURITIES
      AND EXCHANGE COMMISSION

    Washington,
      D.C. 20549

    To
      Whom
      It May Concern:

    We
      are
      writing in response to an inquiry requesting a description of our audit of
      the
      financial statements of China World Trade Corporation.

    We
      have a
      number of clients located throughout Asia. In performing the audits of our
      Asian
      clients, we use no other audit firm to assist in the audit. When a client uses
      the services of another audit firm, as many do, we treat the work of such a
      firm
      as if it were an internal audit group of the client. We place no more reliance
      on such work than we would on the work of any company’s internal audit group.
      Our review of such auditors’ work is part of our assessment of internal controls
      used in planning and performing our audit. Our staff auditors go on site
      personally to perform the audit fieldwork. Our audit team consists of full-time
      employees from Utah, contract employees from Hong Kong, and a Mandarin speaking
      audit manager whom we regularly contract from another PCAOB registered firm
      located in Utah. In addition to the audit staff on-site, the engagement partner
      visits and tours the facilities of each new client, meets with management,
      and
      reviews the on-site audit work being performed. Typically, the majority of
      required audit procedures are performed at the client’s facilities in Asia, and
      then most of the required upper level reviews are performed in the U.S. before
      completion of the audit.

    The
      audit
      of China World Trade Corporation as of and for the year ended December 31,
      2005,
      was conducted slightly differently than we usually conduct our audits of clients
      in Asia. Due to the nature and timing of the audit, we felt it was necessary
      to
      enhance the quality of the audit by using more experienced auditors, who are
      located in Utah, to perform most of the audit work. Whereas we typically prefer
      to have our audit staff perform nearly all the fieldwork at the client’s
      facilities, we did a fair amount of the fieldwork in our Salt Lake City office.
      Our staff performed necessary on-site inspections and management inquiries
      at
      the client’s facilities, but client personnel flew to Salt Lake City with
      schedules and supporting documents we requested so that we could complete the
      audit in our office. We were comfortable issuing our audit opinion based on
      the
      on-site inspections and inquiries performed in combination with the level of
      audit personnel performing the audit with the assistance of client personnel
      at
      our offices.

    Please
      contact me at your convenience if there are further questions.

    Very
      best
      regards,

    /s/
      Marty D. Van Wagoner, CPA

    Marty
      D. Van Wagoner, CPA

    Child,
      Van Wagoner & Bradshaw, PLLC