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8-K - CURRENT REPORT - Elevated Concepts, Inc.bloggerwave8k040910.htm

 

Exhibit 16.1


DAVIS ACCOUNTING GROUP P.C.

A Certified Public Accounting Firm

1957 West Royal Hunte Drive, Suite 150, Cedar City, Utah 84720

(435) 865-2808  ·  FAX (435) 865-2821


_____________________________________________________________________




Securities and Exchange Commission

450 – Fifth Street N.W.

Washington, D.C. 20549


Gentlemen:


Davis Accounting Group P.C. is the former independent registered accountant of Bloggerwave, Inc. (the “Company”).  We have read the Company’s Current Report on Form 8-K dated April 9, 2010, and are in agreement with the contents of Item 4.01, paragraphs one through three, and paragraph five.  For the remainder of the Current Report on Form 8-K, we have no basis to agree or disagree with other statements of the Company contained therein.


Respectfully submitted,


/s/ Davis Accounting Group P.C.


Cedar City, Utah,

April 9, 2010.