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8-K/A - FORM 8-K/A DATED JULY 29, 2011 - GARB OIL & POWER CORPform8ka072911.htm
EXHIBIT 16.1


August 31, 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 in the Form 8-K/A amendment 1 dated August 29, 2011, of Garb Oil & Power Corporation (the Company) to be filed with the Commission, as part of the Company's Form 8-K/A amendment 1 report. We agree with the statements concerning our Firm in such Form 8-K/A amendment 1.  We have no basis to agree or disagree with any other statements made in the filing.

Very truly yours,

/s/ Sherb & Co., LLP

Sherb & Co., LLP
New York, NY 10022