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8-K - FORM 8-K - Elevate, Inc.currentreport.htm




Nick Herb Accounting Services, PC



May 3, 2011



Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549


RE: Highland Business Services, Inc.
 
 
We have read the statements that we understand Highland Business Services, Inc. will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.


Very truly yours,


/s/ Nick Herb           
Nick Herb Accounting Services, PC


















7596 E. Palo Verde St., Suite B, Prescott Valley, AZ 86314
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