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                                                                    Exhibit 16.1

                        Letterhead of S. W. Hatfield, CPA

Board of Directors
Vibe Records, Inc. Nevada
824 Old Country Road
PO Box 8
Westbury NY 11590

Gentlemen:

     Our firm  issued  an audit  opinion  on the  financial  statements  of Vibe
Records,  Inc.  (Company)  for the fiscal year ended  September  30, 2009, on or
about January 13, 2010. Subsequent to the release of our audit opinion,  various
information  came to our  attention  related to the  reported  February 27, 2009
issuance of 5,000,000 shares of stock,  the disclosure of certain  relationships
between the Company and Off The Hook  Records,  Inc. and the  classification  of
certain compensation expenses.

     In prior  periods,  we made specific  requests of  management  and/or their
representatives   for  documentation  to  further  support  various   management
representations  included in the September 30, 2009 financial  statements  which
included,  but were not limited to, the February 27, 2009 issuance of stock, the
relationship  between  the  Company  and Off The  Hook  Records,  Inc.,  and the
classification of certain  compensation  expenses.  We made repeated attempts to
communicate  with  management  on a) the open issues noted above and b) planning
for the audit of the Company's  financial  statements  for the fiscal year ended
September  30,  2010.  Our firm was  dismissed  as auditor for the Company on or
about  January 3, 2011 Some  response to our  inquiries was received on or about
February 28, 2011 from the Company's successor auditors,  however, such response
did not fully address our requests or inquiries.

     Prior to our receipt of complete  information  from management to enable us
to  finalize  a  determination  on these  issues and reach a  conclusion  on the
materiality or other significance of previously reported events, we became aware
that  management  filed a Current  Report  on Form 8-K,  on or about May 5, 2011
effective as of April 11, 2011, noting an Item 4.02 - Non-Reliance on Previously
Issued  Financial  Statements  or a Related  Audit Report or  Completed  Interim
Review - which contained management's disclosure of internal findings that could
potentially require a restatement of the Company's financial  statements for the
fiscal year ended September 30, 2009.

     As a result of  management's  May 5, 2011  Current  Report on Form 8-K,  we
hereby  notify the Company that our audit opinion dated January 13, 2010 for the
Company's  financial  statements for the fiscal year ended September 30, 2009 is
withdrawn. This audit opinion is not to be included in any filing with the U. S.
Securities and Exchange Commission, and is not to be utilized for any purpose by
any investor,  member of management,  member of the audit committee or member of
the board of directors.

     Further,  due to the timing of the February 27, 2009  issuance of stock and
related concerns discussed above, we additionally  withdraw our firm's review of
the Company's  interim  financial  statements  for the quarters  ended March 31,
2009, June 30, 2009,  December 31, 2009, March 31, 2010 and June 30, 2010, which
we  believe to be  potentially  impacted  by the  disclosures  contained  in the
Current Report on Form 8-K.

     We  do  not  comment   upon  or  express  any  position  on  the  issue  of
classification of compensation expenses which has not been resolved or addressed
as of this date by the management of Vibe Records, Inc. Nevada.

     This correspondence is provided to the Securities & Exchange Commission.

Sincerely,


/s/ S. W. Hatfield, CPA
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S. W. Hatfield, CP