AGREEMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Exhibit
7.1
We have
reviewed Medical International Technology, Inc.’s Form 8-K as of October 29,
2009, and are in agreement with management’s determination that property and
equipment accounts, including accumulated depreciation, were not properly
translated into the reporting currency using currency exchange rates at the date
of each balance sheet, and according, the previously issued financial statements
included in the Company’s Form 10-K for the year ended September 30, 2008, and
the Quarterly Reports on Form 10-Q for the periods ended December 31, 2008,
March 31, 2009 and June 30, 2009 should not be relied on. We are also
in agreement that the Statement of Cash Flows for the year ended September 30,
2007 should be revised to properly present certain non-cash transactions that
were previously reported as cash transactions, and that the result of the
presentation changes will have no effect on the net increase in cash for the
year ended September 30, 2007.
XX
Xxxxxxxxxx & Co., P.C
Certified
Public Accountants
Wharton,
Texas
October
29, 2009
