Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - Foundation Healthcare, Inc. | d432703d8k.htm |
Exhibit 16.1
[Eide Bailly Letterhead]
November 2, 2012
Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549
Ladies and Gentlemen:
On October 30, 2012, we provided notice of our resignation as the independent registered public accounting firm for Graymark Healthcare, Inc. (the Company).
We have read the Company’s disclosure set forth in Item 4.01, “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated November 2, 2012, and are in agreement with the disclosures in the Current Report, insofar as they pertain to our firm. We have not been requested to, nor are we providing any representations related to the other disclosures included in this Form 8-K.
Sincerely,
/s/ Eide Bailly LLP
Eide Bailly LLP