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8-K/A - CHEYENNE RESOURCES CORP.cr8ka.htm



Exhibit 99.1



October 26, 2009

Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549-7561

Dear Sirs / Madams:

We have read item 4.01 of Cheyenne Resources (formerly Atlas Oil & Gas, Inc.) Current Report on FORM 8-K dated October 20, 2009, and are in agreement with the disclosures therein, insofar as they pertain to our firm, Lawrence Scharfman & Co CPA PA.

Respectfully submitted

/s/ Lawrence Scharfman

Lawrence Scharfman & Co CPA  PA