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8-K - FORM 8-K - DEBT RESOLVE INCdebt_8k.htm
EXHIBIT 16.1
 
 
RBSM LLP
Accountants and Advisors
5 West 37th Street
9th Floor
New York, NY 10018
212.868.3669 212.868.3498/Fax
 

January 5, 2012
 
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
 
Commissioners:
 
We have read the statements made by Debt Resolve, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of Debt Resolve, Inc.'s Form 8-K report dated January 6, 2012.  We agree with the statements concerning our Firm in such Form 8-K.
 
Very truly yours,
 
 
RBSM LLP

 
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RBSM LP
Accountants and Advisors
5 West 37 th Street
9 th Floor
New York, NY 10018
212.868.3669 212.868.3498/Fax
 

 January 5, 2012
 
Members of the Audit Committee
 
Debt Resolve, Inc.
150 White Plains Rd.
Suite 108
Tarrytown, NY 10591
 
 
Gentlemen:
 
The purpose of this letter is to confirm the client-auditor relationship between Debt Resolve, Inc. (Commission File Number 1-33110) and RBSM LLP has ceased.
 
 
Sincerely,
 
RBSM LLP
   
   
  George L. Riggs, III, CPA
 
 
cc: 
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, North East
Washington, D.C. 20549
 
 
 
New York, NY Washington, DC Mumbai, India
Member of Russell Bedford International with affiliated offices worldwide
 
 
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