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8-K - MASTERBEAT CORP FORM 8-K - Masterbeat Corpform8k.htm
Exhibit 16.1



October 25, 2012



Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:  Masterbeat Corporation

To Whom It May Concern:

We have read the statements that we understand Masterbeat Corporation will include under Item 4.01 of its Form 8-K regarding the change of auditors.  We agree with such statements made regarding our firm.  We have no basis to agree or disagree with other statements made under Item 4.01.

Very truly yours,

/s/ Rosenberg Rich Baker Berman & Company