Sino AG - Audit Report / Information 2015

CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Sino Agro Food, Inc. (the "Company") has accepted the

resignation of Anthony Kam & Associates Limited ("AK&A") as

its independent registered public accounting firm, which

resignation was submitted to the Company in a letter dated

January 28, 2016. The Company became aware of the letter on

February 10, 2016. On February 11, 2016, the Company engaged

ECOVIS David Yeung Hong Kong ("ECOVIS") as its new

independent registered public accounting firm based on the

recommendation of the audit committee of its board of

directors.

The reports of AK&A on the financial statements of the

Company for the fiscal years ended December 31, 2013 and

December 31, 2014 contained no adverse opinion or disclaimer

of opinion and were not qualified or modified as to

uncertainty, audit scope or accounting principle. In

connection with its audits of the Company's financial

statements for the fiscal years ended December 31, 2013 and

December 31, 2014 and its review of the Company's financial

statements for the fiscal quarters ended March 31, June 30,

and September 30, 2015, there were no disagreements with AK&A

on any matter of accounting principles or practices,

financial statement disclosure, or auditing scope or

procedure, which disagreements, if not resolved to the

satisfaction of AK&A, would have caused it to make reference

thereto in its report on the financial statements for such

years or periods, as the case may be.

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