Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - CHARLES & COLVARD LTD | form8k.htm |
Exhibit 16.1
{Frazer Frost, LLP logo}
December 10, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by Charles & Colvard, Ltd in Item 4.01 of its Form 8-K dated December 10, 2010, captioned “Changes in Registrant’s Certifying Accountant.” We have no basis to agree or disagree with the other statements contained therein.
Yours truly,
/s/ Frazer Frost, LLP
1200 East Joyce Boulevard, Suite 301 | Fayetteville, Arkansas 72703 | 479.695.4300 | frazerfrost.com
Los Angeles and Visalia, CA | Little Rock and Fayetteville, AR | Raleigh, NC
FRAZER FROST, LLP is an independent firm associated with Moore Stephens International Limited.