[v136487_ex16-1.htm 2 EX-16.1] [January 8, 2009 Via Edgar and Overnight Mail Ms. Tracey McKoy Division ofrporation Finance 100 F Street, N.E. Mail Stop 3720 Re: Ever-Glory International, Item 4.01 Form 8-K Filed December 31, 2008 (Form 8-K) File No.0-28806 Dear Ms. McKoy: thempany is responsible for theequacy and accuracy of the disclosure in their filings;] [GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM January 8, 2009 VIA EDGAR AND OVERNIGHT MAIL Mr.Tracey McKoy, Division ofrporation Finance 100 F Street, NE Mail Stop 3561 Re: Item 4.01 Form 8-K File No. 0-28806 Dear Ms. McKoy: We areunsel to Ever-Glory International, (thempany or our client).On behalf of our]