Attached files
| file | filename |
|---|---|
| 8-K - EL MANIEL 8-K - El Maniel International Inc | elmaniel_8k.htm |
Exhibit 16.1
September 2, 2010
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
RE: El Maniel International, Inc.
File Ref. No. 333-148988
We have read the statements of El Maniel International, Inc. pertaining to our firm included under Item 4.01(a) of Form 8-K dated August 30, 2010 and agree with such statements as they pertain to our firm.
Regards,
WEBB & COMPANY, P.A.
Certified Public Accountants