[BDO Logo Appears Here] BDO International
Certified Public Accountants
29th Floor Wing On Centre
111 Conhaught Road Central
Hong Kong
Telephone: (852) 2541-5041
Fax: (852) 2815-0002
Office of the Chief Accountant 28 September, 2000
SECPS Letter File
Securities and Exchange Commission Ref. 31863\sh1999/2809fc
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
U.S.A.
Dear Sirs:
ASIAN STAR DEVELOPMENT, INC. (the Company)
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We have read the information included in "Item 5 - Other Matters" of the
Company's Form 10-QSB for the quarter ended 31 March, 2000 (copy attached),
related to the event that occurred on 8 May, 2000, filed by our former client
Asian Star Development, Inc. We agree with the statements made in that item
insofar as they relate to our firm.
Yours faithfully,
/s/ BDO INTERNATIONAL
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BDO International
Encl.
