EXHIBIT 99.3

Privileged & Confidential

TO: JIA XIAOGONG

FROM: DEREK PALASCHUK

CC: TOM GURNEE/ZUYUN XUE/ YIFENG SHEN/CHEN NI

DATE: MAY 19, 2011

Dear Jia Dong

As I indicated on the Board Meeting today I hereby resign as Chief Financial Officer with Longtop effective immediately.

Regard

/s/ Derek Palaschuk

Derek Palaschuk