EX-16
2
globalarena080111am1ex16.txt
EXHIBIT 16
Exhibit 16
Letterhead of
P.C. Liu, CPA, P.C.
September 15, 2011
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentlemen:
We are the former independent registered public accounting firm for
Global Arena Holding, Inc. We have read the Company's disclosure set
forth in Item 4.01 "Changes in Registrant's Certifying Accountant" of
the Company's Amendment 1 to Current Report on Form 8-K dated August 1,
2011 and are in agreement with the disclosure in the Current Report,
insofar as it pertains to our firm.
Sincerely,
/s/ P.C. Liu, CPA, P.C.