Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - Universal Bioenergy, Inc. | v233290_8k.htm |
EXHIBIT 16.1
S.E.Clark & Company, P.C.
Registered Firm: Public Company Accounting Oversight Board
August 23, 2011
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Universal Bioenergy Inc.
Dir Sirs/Madams:
I have read the statements made by Universal Bioenergy Inc., which were provided to me and which I understand will be filed with the Securities and Exchange Commission pursuant to Item 4.01 of its Form 8-K, regarding the termination in certifying accountant. I agree with the statements only relating to S.E. Clark & Company P.C. contained therein in such Current Report on Form 8-K. I have no basis to agree or disagree with other statements of the Company made under Item 4.01.
I hereby consent to the filing of the letter as an exhibit to the foregoing report on Form 8-K.
Very truly yours,
/s/ S.E.Clark & Company, P.C.
742 N. Country Club Road, Tucson, AZ 85716 (520) 323-7774, Fax (520) 323-8174, seclarkcpa@aol.com