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8-K/A - FORM 8-K/A DATED APRIL 20, 2011-CHANGE OF AUDITORS - UNIVERSITY GENERAL HEALTH SYSTEM, INC.form8k.htm

Exhibit 16.1
 
March 10, 2011

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements of SeaBridge Freight Corp. pertaining to our firm included under Item 4.01 of Form 8-K dated March 9, 2011, and agree with such statements as they pertain to our firm.

Sincerely,


/s/ HJ & Associates, LLC
HJ & Associates, LLC