Attached files

file filename
8-K - CURRENT REPORT - META MATERIALS INC.poleperfect8k112310.htm
EX-2 - EX 2.1 SHARE EXCHANGE AGREEMENT - META MATERIALS INC.poleperfect8k112310ex21.htm
EX-10 - EX 10.2 JOINT VENTURE AGREEMENT - META MATERIALS INC.poleperfect8k112310ex102.htm
EX-10 - EX 10.1 EMPLOYMENT AGREEMENT - META MATERIALS INC.poleperfect8k112310ex101.htm
EX-99 - EX 99.1 TORCHLIGHT FINANCIAL STATEMENTS - META MATERIALS INC.poleperfect8k112310ex991.htm
EX-21 - EX 21.1 LIST OF SUBSIDIARIES - META MATERIALS INC.poleperfect8k112310ex211.htm
EX-99 - EX 99.1 PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS - META MATERIALS INC.poleperfect8k112310ex992.htm

Exhibit 16.1


Patrick Rodgers, CPA, PA

309 East Citrus Street

Altamonte Springs, FL 32701


407-331-1606

Fax: 407-831-3126

percpa@aol.com


November 23, 2010


U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F street, NE

Washington, DC 20549


Re:  Pole Perfect Studios, Inc.

File 333-150616


Dear representative:


I have read Item 4.01 of Form 8-K of Pole Perfect Studios, Inc. dated November 23, 2010, and agree with the statements concerning my Firm contained therein.


Sincerely,



/s/Patrick Rodgers, CPA, PA


Patrick Rodgers, CPA, PA

November 23, 2010