Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K LEGAL LIFE PLANS, INC. - Legal Life Plans, Inc. | f8k_legallife.htm |
Michael T. Studer, CPA, P.C.
18 East Sunrise Highway, Suite 311
Freeport, NY 11520
Phone: (516) 378-1000
Fax: (516) 546-6220
January 11, 2013
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentlemen:
We are the predecessor independent registered public accounting firm for Legal Life Plans, Inc. (the “Company”). We have read the Company’s disclosure set forth in Item 4.01 Changes in Registrant’s Certifying Accountants of the Company’s Current Report on Form 8-K dated January 10, 2013 (the “Current Report”) and are in agreement with the disclosures in the Current Report, insofar as it pertains to our firm, Michael T. Studer CPA P.C.
Very truly yours,
/s/ Michael T. Studer
Michael T. Studer
President