Attached files
file | filename |
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8-K - SOONER HOLDINGS INC /OK/ | form8-k.htm |
SMITH, CARNEY & CO., p.c.
CERTIFIED PUBLIC ACCOUNTANTS
Joseph E. Brueggen | 5100 N. Brookline, Suite 1000 | |
Kenneth L. Carney | Oklahoma City, OK 73112-3627 | |
Kevin L. Fosbenner | BUS: (405) 272-1040 | |
Edward W. Granger | FAX: (405) 235-6180 | |
Rebecca A. Hembree | 1-800-570-1040 | |
Joseph W. Hornick | ||
Kevin D. Howard | 5 S. Commerce, Suite 33 | |
Van R. Oliver | Ardmore, OK 73401-3924 | |
H. Kirby Smith | BUS: (580) 226-1227 | |
FAX: (580) 226-1229 | ||
__________________ | 1-866-570-1040 | |
www.smithcarney.com |
February 28, 2011
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Sooner Holdings Inc.
Commission File Number: 0-18344
Dear Commissioners:
We are the former independent registered public accounting firm for Sooner Holdings Inc. (the "Company"). We have read the Company's disclosure set forth in Item 4.01 "Changes in Registrant's Certifying Accountant" of the Company's Current Report on Form 8-K dated February 28, 2011(the "Current Report") and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.
Respectfully,
/s/Smith, Carney & Co., p.c.
Smith, Carney & Co., p.c.
Oklahoma City, OK
Member American Institute of Certified Public Accountants
Member SEC Practice Section
PCAOB Registered Firm