Exhibit 16.1

RBSM LLP

CERTIFIED PUBLIC ACCOUNTANTS

NEW YORK, NEW YORK

January 9, 2009                       

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:          Green Planet Bioengineering Co. Limited

                File No. 000-52622

Dear Sir or Madam:

We have read the statements of Green Planet Bioengineering Co. Limited (the “Company”) pertaining to our firm included under Item 4.01 of Form 8-K/A to be filed on or about January 9, 2009 and agree with such statements as they pertain to our firm.  We have no basis to agree or disagree with other statements of the Company contained therein.

/s/ RBSM, LLP

Certified Public Accountants