Attached files
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| 8-K - CURRENT REPORT - Rotate Black, Inc. | robk_8k.htm |
EXHIBIT 16.1
February 2, 2011
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir or Madam:
We have read the statements made in Rotate Black's Form 8-K, dated February 2, 2011, which we understand will be filed on February 2, 2011. We agree with such statements in paragraphs 1 to 4 of Item 4.01 of such Form 8-K in regard concerning Most & Co. LLP. We have no basis on which to agree or disagree with any other statements made in the Form 8-K.
Respectfully submitted,
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Most & Company, LLP
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/s/ Most & Company, LLP
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Most & Company, LLP
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Independent Registered Accounting Firm
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