<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>form6k1105-ex993.txt
<TEXT>

                                                   Exhibit 99.3

             Letterhead of PricewaterhouseCoopers

PRIVATE AND CONFIDENTIAL

The Board of Directors
Euro Tech Holdings Company Limited
18/F, Gee Chang Hong Centre
65 Wong Chuk Hang Road
Hong Kong
Attention: Mr. T. C. Leung

22 November 2005

Our Ref: KKYC.IWOF/02050476.A001

Dear Sirs,

We  refer to our previous conversation with your TC Leung  and
Jerry  Wong regarding our resignation as auditors. During  our
audit  of the Company's financial statements for 2004, we  had
expressed  our concerns on the Company's readiness in  meeting
the requirements of the Sarbanes-Oxley Act and the sufficiency
of the current management resources to carry out comprehensive
work in compliance with all US requirements.

We  regret  that  we have not received satisfactory  responses
from  you  to  remove  our concerns and  consequently  we  are
resigning  as  auditors to your Company and its  subsidiaries,
namely  Euro  Tech (Far East) Limited, Euro Tech  ChinaH2O.com
and  Euro  Tech  (China) Limited (herein referred  to  as  the
"Group").

Enclosed  please  find our formal letter  of  resignation.  We
request  that  the  Group should provide  us  with  the  draft
announcement  regarding our resignation as  auditors  for  our
comment. In preparing the required notice, you should make  it
clear  that  we have resigned as auditors. The U.S. Securities
and  Exchange  Commission may ask if  there  are  any  matters
connected  with  our  resignation of  which  the  shareholders
should  be aware. We would refer you to the matters raised  in
our  prior communications to the Audit Committee when deciding
how to answer these questions.

Yours faithfully

/s/PricewaterhouseCoopers
IWOF.FWHC

cc:  Audit committee members



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