Zhen Ding Resources Inc：2024年度报告

August 14,2025 HTL lnternational,LLC12Greenway Plaza,Suite'1100Houston,TX77046 We areprovidingthisletterinconnectionwith yourreviewof theinterim consolidated financial statementsanddisclosuresofZhen Ding Resources, lnc asofJune30,2025and2024 for the three and six months then ended forthepurpose of determining whether anymaterial modificationsshould bemadeto theinterimfinancialinformationforitto conform withaccountingprinciples generally acceptedintheUnited StatesofAmerica. We confirm that weareresponsiblefor thefairpresentation oftheinterim financial information in conformity with generallyacceptedaccounting principles.We arealsoresponsibleforestablishingandmaintaining effective internal controloverfinancialreporting. Certain representationsinthis letter are described as being limitedtomatters that are material. ltemsareconsideredmaterial, regardlessof size,ifthey involve anomissionormisstatementof accountinginformationthat, inlightofsurrounding circumstances,makes it probable thatthejudgmentof a reasonablepersonrelying on the informationwouldbechangedorinfluenced bytheomissionormisstatement. We confirm, tothebest ofourknowledge and belief, asofAugust14,2025, thefollowingrepresentationsmadetoyou duringyourreview. 1)Theinterimfinancialinformation referredtoabove has beenpreparedandpresentedinconformitywithaccounting principlesgenerally acceptedin theUnited StatesofAmericaapplicabletointerimfinancialinformationand withtheinstructionstoForm10-Qand ArticleBofRegulationS-X. Theinterimfinancialinformationhas beenpreparedonabasis consistentwith priorinterim periods and yearsandincludesalldisclosures that are necessary and required by applicable laws and regulations. 2)Wehave designedourinternalcontroloverfinancialreportingto providereasonableassuranceregarding thereliabilityoffinancial reportingand thepreparationofinterim financial informationforexternal purposesinaccordancewith generallyacceptedaccountingprinciples.3)Wehave disclosedto youalldeficienciesinthedesign or operationofinternalcontroloverfinancialreportingidentifiedaspart ofour evaluation,including separately disclosingto youallsuchdeficiencies thatwebelievetobesignificant deficiencies ormaterialweaknessesin internal control overfinancialreporting.4)Wehave made available to youall-a)Financial recordsandrelateddata,includingthenamesof allrelated parties andallrelationshipsandtransactions, includinganyside agreementswithrelated parties.b)Mlinutes ofthemeetingsofstockholders,directors, and committees of directors, or summariesofactionsofrecent meetingsforwhichminutes havenotyet beenpreparedAllsignificantboard and committee actionsare includedinthesummaries.5)There have been nocommunications fromregulatory agencies regarding noncompliancewith, or deficiencies,infinancial reporting practices.6)Thereare nomaterialtransactions thathave not been properlyrecordedinthe accountingrecords underlyingtheinterimfinancialinformation.7)We acknowledgeourresponsibility for the design and implementation of programs and controls to preventanddetectfraud.B)Wehave no knowledge of anyfraudor suspected fraud affectingthe Companyinvolving:a)Management;b)Employeeswhohavesignificantroles in internal control overfinancialreporting; orc)Others where thefraud couldhaveamaterial effect ontheinterimfinancialinformation.g)WehavenoknowledgeofanyallegationsoffraudorsuspectedfraudaffectingtheCompany receivedin communicationsfrom employees, formeremployees, analysts, regulators, short sellers, or others. 10) The Company has no plansorintentions that may materially affect the carrying valueorclassification of assetsandliabilities. 11) The following have been properly accounted for and adequatelydisclosedintheinterimfinancialinformationa) Related-party relationshipsandtransactions, includingsales,purchases,loans,transfers,leasingarrangements, andguarantees,andamountsreceivable fromorpayabletorelated parties.b)Guarantees, whetherwrittenororal,under which the Companyiscontingentlyliable.c)Significant estimatesandmaterial concentrationsknowntomanagement that arerequiredtobedisclosedin accordancewithFASBASC 275, RrsksandUnceftarnfies.Significantassumptions weusedinmakingaccountingestimates,includingthosemeasuredatfair value,arereasonable. 12) Thereareno:a) Violations or possibleviolations oflaws or regulations whose effectsshouldbeconsidered for disclosureinthe interimfinancialinformation or asabasis for recording a loss contingency.b)Unassertedclaimsorassessments thatareprobableofassertionandmust be disclosed inaccordancewith FASB ASC450, Contingencies.c)Other liabilitiesorgain or loss contingencies that are required tobeaccruedordisclosed byFASBASC 450,Contingencies.d)Sideagreements, implicit provisions, unstated customary business practices,orother arrangements (eitherwritten or oral)thataffecttheamount ortimingof revenuereportedintheinterimfinancialinformationandhave not been disclosedtoyou. 13) The Company hasappropriately reconcileditsgeneral ledgeraccountstotheir relatedsuppor