SOUTHERN ENERGY COMPANY, INC. - FORM 8-K - EX-16.1 - LETTER FROM FORMER ACCOUNTANT - November 16, 2009

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8-K - CURRENT REPORT DATED 11-9-09 - SOUTHERN ENERGY COMPANY, INC.g3652.txt
 

                                                                    Exhibit 16.1

SEALE and BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com

November 10, 2009

Office Of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Dear Sir/Madam:

We have read the statements included under Item 4.01 in the Form 8-K dated
November 9, 2009 of Southern Energy Company, Inc. (the "Company") to be filed
with the Securities and Exchange Commission and we agree with such statements
insofar as they relate to our dismissal. We cannot confirm or deny that the
appointment of M&K CPAS, LLC was approved by the Board of Directors, or that
they were not consulted prior to their appointment as auditors.

Very truly yours,


/s/ Seale and Beers, CPAs
-----------------------------------

Seale and Beers, CPAs
Las Vegas, Nevada


CC: U.S. Securities & Exchange Commission
    Office of the Chief Accountant
    100 F Street, NE
    Washington, DC 20549
    202-551-5300 Phone
    202-772-9252 Fax


             Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
 50 S. Jones Blvd, Ste 202, Las Vegas, NV 89107 (888)727-8251 Fax: (888)782-235