sno ue BO ee eiTlen Privat and Confident British Columbia Securities Commission December 10,2009, ‘Aller Securities Commission Saskatchewan Financial Services Commission ert ssa “The Manitoba Secures Commission Ontario Seourties Commission ‘Atorté des marché Financiers ‘Nova Scotia Securities Commision [New Brunswick Securities Commission Prine Edward Island Securities Office ‘Securities Commission of Newfoundland and Labradoc Det Sirs/ Mesdames RE: SINO-FOREST CORPORATION (the “Company” ‘Wo refer tothe short frm prospectus (the “Prospects") of the Company dated December 10, 2009 relating othe isue and sale of 19,000,000 common share ofthe Company. ‘We consent tothe use, through incorporation by reference in the Prospectus, of our report dated “March 19,2007 to the shareholders ofthe Company onthe following financial statements Consolidated balance shets as at Desember 31,2006 and 2005; Consolidated statements of income and rettined caings and cash flows forthe years ended December 31, 2006 and 208, We report that we have read the Prospects and all information specially incorporated by reference therein and have no resson 10 belive that thee are any misrepresnttons in the information contained therein that are derived frm the financial samen upon which we bave reported or ta re within our knowledge asa result of our aut of such financial statements, “This lee i provided solely for the purpose of assing the securities repultory authors to ‘which it is addressed in discharging their responsibilities and should not be used foe any other Purpose. Any use tht a third pay makes ofthis ltr, or any reliance or decisions made based ‘on are the responsiblity of such thi parties. We acept no responsiblity for los or damages, ifany, suffered by any third party as a esl of decisions made oration taken based on this ete “Your very tly 00 BDO Limited Certified Public Aecountants