<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>chdw8kex161011207.txt
<DESCRIPTION>LETTER FROM GROBSTEIN, HORWATH & COMPANY LLP
<TEXT>

FORM 8-K  Exhibit 16.1
--------------------------------------------------------------------------------

January 12, 2007

Security and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: China Digital Wireless, Inc.


We have read  Item 4 of the Form 8-K dated  January  12,  2007 of China  Digital
Wireless,  Inc.  and are in  agreement  with the  statements  contained  in Item
4.01(a)  therein.  We have no basis to agree or disagree with the  statements of
the registrant contained in Item 4.02(b).


Very truly yours,

/s/ Grobstein, Horwath & Company LLP
Sherman Oaks, California


</TEXT>
</DOCUMENT>
