Document:

December
5, 2008

    

    Office of
the Chief Accountant

    Securities
and Exchange Commission

    100 F
Street, NE

    Washington,
DC 20549

    

    
      	
              Re:

            	
              Emy’s
      Salsa Aji Distribution Company, Inc.

              File
      Reference No. 333-147330

            

    

    

    We were
previously the independent registered public accounting firm for Emy’s Salsa Aji
Distribution Company, Inc. and under the date of March 11, 2008, we reported on
the financial statements of Emy’s Salsa Aji Distribution Company, Inc. as of
December 31, 2007 and 2006, and for the years then ended, and for the period
from July 11, 2005 (inception) to December 31, 2007.

    

    On
December 5, 2008, the Company dismissed us as its independent registered public
accounting firm.  We have read Emy’s Salsa Aji Distribution Company, Inc.’s
statements included in Item 4.01 on Form 8-K regarding the recent change of
auditors. We agree with such statements made regarding our firm. We have no
basis to agree or disagree with other statements made under Item 4.

    

    
      
        
          	
                  Very truly yours,

                
	 
      
	
                  /s/  Elliot
      Berman

                
	 
      
	
                  Berman
      & Company, P.A.

                
	
                  Certified Public
AccountantsComprehensive Credit
Facility Agreement of Maximum Amount (“Credit Facility Agreement”) Entered into
by and between Shenzhen BAK Battery Co., Ltd (the “Company”) and Shenzhen
Eastern Branch, Agricultural Bank of China (the “Creditor”) on November
27th, 2008

    

    Main
contents:

    
      	
              Ø

            	
              Contract
      number: 81001200813170001;

            

    

    Maximum
amount of credit facilities to be provided: RMB580 million, including 400
million one-year term credit facilities and RMB 180 million five-year term
credit facilities;

    
      	
              Ø

            	
              Term:
      from Nov. 27th,
      2008 to Nov. 27th,
      2009, except as to funds borrowed under a loan agreement dated November
      23, 2006, which may be drawn at any time within five years of the
      effective date of the loan agreement, and the renewal of long-term loans
      need to get prior approval from the
Creditor;

            

    

    
      	
              Ø

            	
              Adjustment
      of credit, suspension of credit facilities and cancellation of all
      approved credit facilities can be made by the Creditor under any of the
      followings:

            

    

    
      	
               
      

            	
              n

            	
              The
      Company suffers severe operational risk or
  difficulties;

            

    

    
      	
               
      

            	
              n

            	
              Occurrence
      of great changes in the Company’s operational system (including dividing,
      merging, closing etc.)

            

    

    
      	
               
      

            	
              n

            	
              The
      Company’s payment ability is obviously weakened, the risk of repayment
      increased;

            

    

    
      	
               
      

            	
              n

            	
              Occurrence
      of great changes in market, or occurrence of great adjustment for monetary
      policy;

            

    

    
      	
               
      

            	
              n

            	
              The
      Company’s credit rate deteriorates;

            

    

    
      	
               
      

            	
              n

            	
              The
      Company fails to fulfill its obligations under this Credit Facility
      Agreement or any loan agreement entered into under this Credit Facility
      Agreement.

            

    

    
      	
              Ø

            	
              Breach
      of contract penalties: adjust the credit facility, suspension of the
      credit facility, cancel the unused credit
  facility.

            

    

    
      	
              Ø

            	
              Supplemental:

            

    

    
      	
               
      

            	
              n

            	
              The
      Company undertakes to maintain a percentage of the volume of certain
      activities with the Creditor compared to the volume of equivalent
      activities with all financial institutions combined that is at least equal
      to the percentage of its indebtedness to the Creditor compared to its
      indebtedness to all financial institutions combined.  The
      “activities” referred to in the preceding sentence include the volume of
      transactional payments drawn from applicable accounts and the level of
      foreign currencies deposited in accounts at applicable financial
      institutions. The Company also undertakes not to issue any dividends
      without the written consent of the Creditor prior to the expiration of all
      loans under the Credit Facility
Agreement.

            

    

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      	
               
      

            	
              n

            	
              In
      the event the Company breaches the above undertaking, or the guarantor(s),
      who undertake(s) to guarantee the Company’s indebtedness to the Creditor
      under this Credit Facility Agreement, breaches any of its obligations
      under the Guaranty Contract of Maximum Amount (No.81905200800000302) and
      the Mortgage Contract of Maximum Amount (No.81906200800002148), the
      Creditor is entitled to claim rights in accordance with the clause of
      breach of contract penalties in this Credit Facility Agreement, and is
      entitled to declare all the loan agreements under this Credit Facility
      Agreement become mature in advance to
expiry.

            

    

    

    Headlines
of the articles omitted

    
      	
              Ø

            	
              The
      rights and obligations of the
Company

            

    

    
      	
              Ø

            	
              The
      rights and obligations of the
Creditor

            

    

    
      	
              Ø

            	
              Disputation
      settlement

            

    

    
      	
              Ø

            	
              Validity

            

    

    
      	
              Ø

            	
              Effectiveness

            

    

    
      	
              Ø

            	
              NotificationSummary of Guaranty Contract
of Maximum Amount ( the “Contract”) Entered into by and between Mr. Xiangqian
Li, BAK International (Tianjin) Limited, BAK International Limited (the
“Guarantors”)and Shenzhen Eastern Branch, Agricultural Bank of China( the
“Creditor”) on Nov. 27th, 2008

    

    Main
contents

    Ø Contract number:
819050200800000302.

    Ø Each guarantor under
this Guaranty Contract undertakes to assume joint and several liabilities for
the indebtedness of Shenzhen BAK Battery Co., Ltd (the “Obligor”) towards the
Creditor under the Comprehensive Credit Facility Agreement of Maximum Amount
(no. No. 81001200813170001) from Nov. 27th, 2008 to Nov. 27th, 2009,
and the maximum amount secured is RMB580 million.

    Ø Scope of Guaranty: The
guaranty shall cover all of the loan principal, interest, penalty interest,
breach of contract compensation, damages, undertaking fee and all the expenses
such as litigation cost, lawyer’s fee, notification cost and public notice cost
etc. which is incurred to the Creditor in realizing its creditor’s
right.

    Ø Guaranty period: The guaranty
period is from the effective date of this Contract to two years after the expiry
of the term of the Credit Facility Agreement and the loan agreement entered into
under the Credit Facility Agreement.

    
      Ø Breach of Contract Penalties:
additional 15% of the maximum amount secured in this Contract and full
compensation for the Creditor’s loss due to the Guarantor’s breach of
contract.

    

    

    Headlines
of the articles omitted:

    Ø Termination and
explanation

    Ø Payment on
demand

    Ø The Guarantor’s
undertaking

    Ø Confirmation of the
Creditor’s rights

    Ø Fulfillment of the
guaranty responsibility

    Ø Dispute
settlement

    Ø
Effectiveness

    Ø
Notification

    Ø Supplement
articlesSummary of Mortgage Contract
of Maximum Amount ( the “Contract”) entered into by and between Shenzhen BAK
Battery, Co., Ltd (the “Mortgager”) and Shenzhen Eastern Branch, Agricultural
Bank of China( the “Creditor”) on Nov. 27th, 2008

    

    Main
contents:

    
      	
               
      

            	
              Ø

            	
              Contract number: No.
      81906200800002148;

            

    

    
      	
               
      

            	
              Ø

            	
              In
      order to guarantee the indebtedness of Shenzhen BAK Battery Co., Ltd. (the
      “Obligor”) towards the Creditor under the Comprehensive Credit Facility
      Agreement of Maximum Amount (No. 81001200813170001), the Mortgager agrees
      to pledge its land use rights certificate of BAK Industrial Park to the
      Creditor.

            

    

    
      	
               
      

            	
              Ø

            	
              Scope of Guaranty: The
      guaranty shall cover all of the loan principal, interest, penalty
      interest, breach of contract compensation, damages, undertaking fee and
      all the expenses such as litigation cost, lawyer’s fee, notification cost
      and public notice cost etc. which is incurred to the Creditor in realizing
      its creditor’s right.

            

    

    
      	
               
      

            	
              Ø

            	
              Collaterals: The
      Mortgager agrees to pledge its land use right certificate of BAK
      Industrial Park to the Creditor.

            

    

    
      	
               
      

            	
              Ø

            	
              Breach of Contract Penalties:
      additional 20% of the maximum amount secured in this Contract and
      full compensation for the Creditor’s loss due to the Mortgager’s breach of
      contract;

            

    

    

    
      	
               
      

            	
              Ø

            	
              Headlines of the articles
      omitted:

            

    

    
      	
               
      

            	
              Ø

            	
              Termination
      and explanation

            

    

    
      	
               
      

            	
              Ø

            	
              Payment
      on demand

            

    

    
      	
               
      

            	
              Ø

            	
              Undertakings
      of the Mortgager

            

    

    
      	
               
      

            	
              Ø

            	
              Validity
      of the Creditor’s Right

            

    

    
      	
               
      

            	
              Ø

            	
              Occupancy
      of Collaterals

            

    

    
      	
               
      

            	
              Ø

            	
              Insurance
      of Collaterals

            

    

    
      	
               
      

            	
              Ø

            	
              Mortgage
      Registration

            

    

    
      	
               
      

            	
              Ø

            	
              Realizing
      of Creditor’s Right

            

    

    
      	
               
      

            	
              Ø

            	
              Fees

            

    

    
      	
               
      

            	
              Ø

            	
              Dispute
      settlement

            

    

    
      	
               
      

            	
              Ø

            	
              Effectiveness

            

    

    
      	
               
      

            	
              Ø

            	
              Notification

            

    

    
      	
               
      

            	
              Ø

            	
              Supplement
      articles

            

    

     

    
      
         

      

      
        1

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