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8-K - U.S. RARE EARTHS, INCform8kchangeofauditorsjan201.htm


January 24, 2012


Securities and Exchange Commission

100 F Street, NW

Washington, D.C. 20549


Re:

U.S. Rare Earths, Inc.


We have read the statements included under Item 4.01 of Form 8-K to be filed by U.S. Rare Earths, Inc.  We agree with the statements made in response to that Item insofar as they relate to our Firm.


Very truly yours,


/s/ GBH CPAs, PC


GBH CPAs, PC

www.gbhcpas.com

Houston, Texas