PRIVATE & CONFIDENTIAL

The Board of Directors

China Holdings Acquisition Corp.

1000 Weir Street, Suite 1200

Wilmington, DE 19801

Dear Sirs,

SUCCESS WINNER INTERNATIONAL LIMITED

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our report dated November 1, 2009, with respect to the financial statements and schedules of Success Winner Limited and its subsidiaries, included in the Registration Statement and Prospectus.  We consent to the use of the aforementioned report in the Registration Statement and Prospectus.  We consent to the use of the aforementioned report in the Registration Statement and Prospectus, and to the use of our name as it appears under the caption “Experts”.

/s/ Foo Kon Tan Grant Thornton

Foo Kon Tan Grant Thornton

Singapore

November 4, 2009