Attached files
Exhibit 16.1
July 2, 2009
Office of the Chief Accountant
SECPS Letter File
Mail Stop 9-5
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: American Metal & Technology, Inc.
File No. 33-19048-NY
We have read the statements that we understand American Metal & Technology, Inc. will include under Item 4.01 of the Form 8-K/A report, dated June 22, 2009. We agree with such statements made regarding our firm.
Very truly yours,
/s/ Kabani & Company, Inc.
Kabani & Company, Inc.