Accountant's Letter Confirming Agreement with Joning Corp. Form 8-K Statements

Summary

This letter, written by Stewart H. Benjamin, CPA, is addressed to the Securities and Exchange Commission. It confirms that Mr. Benjamin has read Joning Corp.'s Form 8-K dated March 22, 2004, which discusses changes in the company's certifying accountants, and that he agrees with the statements made in that filing. The letter serves as a formal acknowledgment of agreement with the company's public disclosure regarding its accounting changes.

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EX-1.0 3 joning8kexh1.txt LETTER FROM ACCOUNTANT Exhibit 1.0 STEWART H. BENJAMIN CERTIFIED PUBLIC ACCOUNTANT, P.C. 27 SHELTER HILL ROAD PLAINVIEW, NY 11803 TELEPHONE: (516) 933-9781 FACSIMILE: (516) 827-1203 March 25, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 RE: JONING CORP. Gentlemen: I have read the statements that Joning Corp. has made in its Form 8-K dated March 22, 2004 regarding changes in the Registrant's certifying accountants. I agree with the statements made therein. Very truly yours, By: /s/ Stewart H. Benjamin, CPA ------------------------------ Stewart H. Benjamin, CPA