Attached files
| file | filename |
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| 8-K - AMERICAN RESOURCES & DEVELOPMENT CO | v191812_8k.htm |
July 28, 2010
Securities and Exchange
Commission
Office of the Chief
Accountant
100 F Street, N.E.
Washington, DC
20549-7561
Commissioners:
We have read the first paragraph
included in Item 4.01 of Form 8-K dated July 28, 2010, of American Resources & Development Company
(“the Company), filed with the Securities and Exchange Commission and are in agreement with the
statements concerning our firm in that paragraph.
We have no basis to agree or disagree
with the other statements included in such Form 8-K.
Sincerely,
Mantyla McReynolds,
LLC
|
Gateway
5 • 178 S Rio Grande Street, Suite 200 • Salt Lake City, Utah 84101 •
(801) 269-1818 • Fax (801) 266-3481 •
www.mmacpa.com
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