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8-K - AMERICAN BIOCARE, INC. FORM 8K - American Development & Investment Fund, Inc.form8k.htm

 
 

 

Exhibit 16

BERMAN HOPKINS WRIGHT  & LAHAM CPAS & Associates, L.L.P.

September 27, 2010

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE: American BioCare, Inc.

We have read the statements that American BioCare, Inc. included under Item 4.01 of the Form 8-K report dated September 27, 2010 it is filing regarding the recent change of auditors. We agree with such statements made regarding our firm.

We have no basis to agree or disagree with other statements made under Item 4.01.

Yours truly,

/s/ Berman Hopkins Wright & LaHam, CPAs and Associates, LLP