sno ue
BO ee eiTlen
Privat and Confident
British Columbia Securities Commission December 10,2009,
‘Aller Securities Commission
Saskatchewan Financial Services Commission ert ssa
“The Manitoba Secures Commission
Ontario Seourties Commission
‘Atorté des marché Financiers
‘Nova Scotia Securities Commision
[New Brunswick Securities Commission
Prine Edward Island Securities Office
‘Securities Commission of Newfoundland and Labradoc
Det Sirs/ Mesdames
RE: SINO-FOREST CORPORATION (the “Company”
‘Wo refer tothe short frm prospectus (the “Prospects") of the Company dated December 10,
2009 relating othe isue and sale of 19,000,000 common share ofthe Company.
‘We consent tothe use, through incorporation by reference in the Prospectus, of our report dated
“March 19,2007 to the shareholders ofthe Company onthe following financial statements
Consolidated balance shets as at Desember 31,2006 and 2005;
Consolidated statements of income and rettined caings and cash flows forthe years
ended December 31, 2006 and 208,
We report that we have read the Prospects and all information specially incorporated by
reference therein and have no resson 10 belive that thee are any misrepresnttons in the
information contained therein that are derived frm the financial samen upon which we bave
reported or ta re within our knowledge asa result of our aut of such financial statements,
“This lee i provided solely for the purpose of assing the securities repultory authors to
‘which it is addressed in discharging their responsibilities and should not be used foe any other
Purpose. Any use tht a third pay makes ofthis ltr, or any reliance or decisions made based
‘on are the responsiblity of such thi parties. We acept no responsiblity for los or damages,
ifany, suffered by any third party as a esl of decisions made oration taken based on this ete
“Your very tly
00
BDO Limited
Certified Public Aecountants