Attached files
| file | filename |
|---|---|
| S-1/A - FORM S-1/A - Ultimate Rack, Inc. | fs1a1_ultimaterack.htm |
| EX-5.1 - OPINION OF ANSLOW & JACLIN, LLP - Ultimate Rack, Inc. | fs1a1ex5i_ultimaterack.htm |
| EX-23.1 - CONSENT OF LI & COMPANY, PC - Ultimate Rack, Inc. | fs1a1ex23i_ultimaterack.htm |
Exhibit 16.1
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www.rrbb.com | |
| ROSENBERG RICH BAKER BERMAN & COMPANY
265 Davidson Avenue, Suite 210 • Somerset, NJ 08873-4120 • PHONE 908-231-1000
FAX 908-231-6894 • 111 Donnell Road, Suite 100 • Maplewood, NJ 07040
PHONE 973-763-6363 • FAX 973-763-4430
July 30, 2012
|
Carl S. Schwartz, CPA *
David N. Roth, CPA
Steven J. Truppo, CPA
Leonard M. Friedman, CPA/ABV, CBA w■
Gary A. Sherman, CPA
Robert S. Quick, CPA
Brian Zucker, CPA
Pamela I3ezner Ali, CPA
Marsha L. Baldinger, CPA/ABV, CFP ●■
Howard B. Condo, CPA
Alvin P. Levine, CPA
Daniel M. Brooks, CPA
|
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Ultimate Rack, Inc.
Commission File No. 000-1540237
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Dear Sir or Madam:
We have read the statements that Ultimate Rack, Inc. will include in the Amendment No. 1 to Registration Statement on Form S-1 that it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in the Amendment to the Registration Statement on Form S-1.
Very truly yours,
/s/ Rosenberg Rich Baker Berman & Company
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AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CENTER FOR AUDIT QUALITY • PRIVATE COMPANIES PRACTICE SECTION • IGAF POLARIS • REGISTERED WITH THE PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD *Bewared Investment Advisor • Accredited in Business Valuation 111 Certified Business Appraiser • Certified Financial Planner
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