April 26, 2011
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
RE: Plastron Acquisition Corp. II
We have read the statements that we understand Plastron Acquisition Corp. II will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.
Very truly yours,
De Joya Griffith & Company, LLC
Certified Public Accountants
