Exhibit 16.1

		202206000037 (LLP0033395-LCA) & AF002380 (Registered with PCAOB and MIA) B-11-14, Megan Avenue II 12,Jalan Yap Kwan Seng, 50450, Kuala Lumpur, Malaysia		Tel: +603-4813 9469 Email : info@jns-associate.com Website : jns-associate.com

March 5, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: CHINA FOODS HOLDINGS LIMITED (CFOO)

We have resigned from our position as the auditor of CFOO effective March 5, 2026.

We have read the statements made by CFOO in Item (a) of this Form 8-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements of this Form 8-K.

Very truly yours,

/s/ J&S Associate PLT

Certified Public Accountants

PCAOB Number: 6743

We have served as the Company’s auditor since 2024.

Kuala Lumpur, Malaysia