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8-K - FORM 8-K - PEER REVIEW MEDIATION & ARBITRATION INCpeerreview8k1912.htm

EXHIBIT 16.1



[exhibit161auditorsletter002.gif]

Peter Messineo

Certified Public Accountant

1982 Otter Way Palm Harbor FL 34685

peter@pm-cpa.com

T   727.421.6268   F   727.674.0511


Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549


January 9, 2013



Dear Sir/Madam:


We have read the statements included in the Form 8-K dated January 9, 2013, of Peer Review Mediation and Arbitration, Inc., to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our decline to stand for re-election and our audits for December 31, 2011 and any subsequent interim period through the date of decline to stand for re-election.


Very truly yours,



/s/ Peter Messineo, CPA

Peter Messineo, CPA

Palm Harbor, Florida