EX-16.1
2
ex16-1.txt
LETTER FROM FORMER ACCOUNTANT
EXHIBIT NO. 16.1
Vibe Records, Inc. Nevada
File No.: 0-51107
Form 8-K
LETTERHEAD OF S. W. HATFIELD, CPA
January 3, 2011
U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Gentlemen:
On January 3, 2011, this Firm received the final draft copy of a Current Report
on Form 8-K to be filed by Vibe Records, Inc. Nevada (SEC File #0-51107, CIK #
1222792) (Company) reporting an Item 4.01 - Changes in Registrant's Certifying
Accountant.
We have no disagreements with the statements made in the draft Form 8-K, Item
4.01 disclosures which we read.
Yours truly,
/s/ S. W. Hatfield, CPA
------------------------------------
S. W. Hatfield, CPA Dallas, Texas
