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8-K - FORM 8-K - ARC Group, Inc.t72919_8k.htm

Exhibit 16.1



[UNIACK & CO. LETTERHEAD]




March 21, 2012
 

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington DC  20549
 
 RE:
AMERICAN RESTAURANT CONCEPTS, INC.
 
Ladies and Gentlemen:

We have read Item 4.01 of American Restaurant Concepts, Inc.’s Form 8-K dated March 16, 2012, and are in agreement with the statements contained in Item 4.01 as they relate to our firm.

Very truly yours,
 
/s/ William T. Uniack, CPA

William T. Uniack, CPA
William T. Uniack & Co. CPAs, PC


Cc:
Michael P. Rosenberger, CEO
 
American Restaurant Concepts, Inc.