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8-K/A - VHGI HOLDINGS.INC - VHGI HOLDINGS, INC.vhgi8k120312.htm
 
MONTGOMERY COSCIA GREILICH LLP
Certified Public Accountants
2500 Dallas Parkway, Suite 300
Plano, Texas 75093
972.748.0300 p
972.748.0700 f
 
Thomas A. Montgomery, CPA
Rene E. Balli, CPA
Matthew R. Coscia, CPA
Erica D. Rogers, CPA
Paul E. Greilich, CPA
Dustin W. Shaffer, CPA
Jeanette A. Musacchio
Gary W. Boyd, CPA
James M. Lyngholm
Michal L. Gayler, CPA
Christopher C. Johnson, CPA
Gregory S. Norkiewicz, CPA
J. Brian Simpson, CPA
Karen R. Soefje, CPA
 
November 30, 2012
 
Securities and Exchange Commission 100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
 
We have read the statements of VHGI Holdings, Inc. pertaining to our firm included under Item 4.01 of Form 8-K/A, to be filed on or about November 30, 2012 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
 
Sincerely,
 
/s/ Montgomery Coscia Greilich LLP
 
MONTGOMERY COSCIA GREILICH LLP