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8-K - REPORT 8-K - WATERS CLUB HOLDINGS, INC.petrus8k_362013.htm
EXHIBIT 16.1
 

 

 
[LOGO]
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

February 18, 2013


Dear Sir/Madam:

We have read the statements included in the Form 8-K dated February 18, 2013, of Petrus Resources Corporation. 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-appointment and our audits for December 31, 2011 and any subsequent interim period through the date of decline to stand for re-appointment.

Very truly yours,


/s/ Peter Messineo, CPA
Peter Messineo, CPA
Palm Harbor, Florida