Attached files
Exhibit 16.1
JOHN
KINROSS-KENNEDY
CERTIFIED
PUBLIC ACCOUNTANT
17848
Skypark Circle, Suite C
IRVINE,
CALIFORNIA, U.S.A. 92614-6401
(949)
955-2522. Fax (949)724-3817
jkinross@zamucen.com
January
6, 2010
Securities
and Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Commissioners:
We have
read the statements made by Registrant, which we understand will be filed with
the Securities and Exchange Commission, pursuant to item 4.01 of Form 8-K, as
part of the Form 8-K of Registrant dated December 31, 2009. We agree
with the statements concerning our Firm in such Form 8-K.
Sincerely,
/s/
John Kinross-Kennedy
_______________________________
John
Kinross-Kennedy, CPA