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8-K - FORM 8K - T.O ENTERTAINMENT, INC.ibi8krechangeofauditor119201.htm


EXHIBIT 16.1



                      


January 20, 2012




U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549


      Re:

IBI Acquisitions, Inc.

             

File No. 0-53340



Dear Sir or Madam:


We have read Item 4.01 of Form 8-K of IBI Acquisitions, Inc. dated January 19, 2012, for the event that occurred on January 19, 2012 and agree with the statements concerning our firm contained therein.


Very truly yours,



/s/ Comiskey & Company


PROFESSIONAL CORPORATION

Denver, Colorado