Attached files

file filename
S-1/A - S-/A - ASPIRITY HOLDINGS LLCa2207275zs-1a.htm
EX-5.1 - EX-5.1 - ASPIRITY HOLDINGS LLCa2207275zex-5_1.htm
EX-4.5 - EX-4.5 - ASPIRITY HOLDINGS LLCa2207275zex-4_5.htm
EX-4.4 - EX-4.4 - ASPIRITY HOLDINGS LLCa2207275zex-4_4.htm
EX-4.1 - EX-4.1 - ASPIRITY HOLDINGS LLCa2207275zex-4_1.htm
EX-10.4 - EX-10.4 - ASPIRITY HOLDINGS LLCa2207275zex-10_4.htm
EX-23.1 - EX-23.1 - ASPIRITY HOLDINGS LLCa2207275zex-23_1.htm
EX-10.26 - EX-10.26 - ASPIRITY HOLDINGS LLCa2207275zex-10_26.htm
EX-10.25 - EX-10.25 - ASPIRITY HOLDINGS LLCa2207275zex-10_25.htm
EX-10.24 - EX-10.24 - ASPIRITY HOLDINGS LLCa2207275zex-10_24.htm
EX-10.23 - EX-10.23 - ASPIRITY HOLDINGS LLCa2207275zex-10_23.htm

Exhibit 16

 

Cummings Keegan Letterhead

 

March 19, 2012

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

 

Dear Sirs/Madams:

 

We have read the statements made by Twin Cities Power Holdings, LLC contained in the section “Change in and Disagreements with Accountants on Accounting and Financial Disclosure” in the Registration Statement of Twin Cities Power Holdings, LLC on Form S-1 (the “Form S-l”), which we understand was filed with the Securities and Exchange Commission on or about February 10, 2012, and have the following comments:

 

We agree with the statements concerning our Firm in the first four paragraphs of such section of the Form S-1.

 

 

Sincerely,

 

 

 

CUMMINGS, KEEGAN & CO., P.L.L.P.

 

 

 

/s/ William G. Jacob

 

 

 

William G. Jacob, CPA

 

Partner

 

WGJ/lab

 

600 South Highway 169, Suite 1625

 

7570 147th Street West, Suite 120

St. Louis Park, MN 55426

www.ckco-cpa.com

Apple Valley, MN 55124

Phone: (952) 345-2500

 

Phone: (952) 432-2218

Fax: (952) 345-2566

 

Fax: (952) 432-5535