Exhibit 16.1

MICHAEL F. CRONIN, CPA
1574 Eagle Nest Circle
Winter Springs, FL 32708

July 26, 2010

Office of the Chief Accountant 
Securities and Exchange Commission 
100 F Street N.E. 
Washington DC 20549

Ladies and Gentlemen:

I have read Item 4.01 "Changes in Registrant's Certifying Accountant" in the Form 8-K of Amalgamated Pictures Corp. dated July 26, 2010 to be filed with the Securities and Exchange Commission on or about July 27, 2010, and am in agreement with the statements contained therein as they relate to the undersigned.

Very truly yours,

Michael F. Cronin, CPA

/s/ Michael F. Cronin
Michael F. Cronin 
Orlando, Florida