Resignation Letter of Chief Financial Officer Angus Cheung Ming from China Shoe Holdings, Inc.

Summary

Angus Cheung Ming has submitted his resignation as Chief Financial Officer and from all other positions at China Shoe Holdings, Inc., effective December 26, 2008. The resignation is due to a disagreement with the company regarding its operations and practices. This letter serves as formal notice to the Board of Directors of the company.

EX-10.3 5 v136012_ex10-3.htm
EXHIBIT 10.3

December 26, 2008

The Board of Directors of
China Shoe Holdings, Inc.

Gentlemen:

This letter confirms that I hereby resign as the Chief Financial Officer and from all other offices that I hold with China Shoe Holdings, Inc. (the “Company”) effective as of December 26, 2008.

My resignation is the result of disagreement with the Company on the matter relating to its operations and practices.

Sincerely,
/s/ Angus Cheung Ming
Angus Cheung Ming