Attached files

                                                                    Exhibit 16.1

SEALE and BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com

February 28, 2011

Office Of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Dear Sir/Madam:

We have  read the  statements  included  under  Item  4.01 in the Form 8-K dated
February 23, 2011 of Global  Nutech,  Inc. (the  "Company") to be filed with the
Securities and Exchange  Commission and we agree with such statements insofar as
they relate to our dismissal.  We cannot confirm or deny that the appointment of
Accounting & Consulting  Group,  LLP was approved by the Board of Directors,  or
that they were not consulted prior to their appointment as auditors.

Very truly yours,


/s/ Seale and Beers, CPAs
------------------------------------
Seale and Beers, CPAs
Las Vegas, Nevada




             Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
50 S. Jones Blvd, Ste 202, Las Vegas, NV 89107 (888)727-8251 Fax: (888)782-2351