EX-16
2
form8kamdexh161april-13.txt
EXH. 16.1 - ACCOUNTANT'S LETTER
EXHIBIT 16.1
Borgers & Cutler CPA's PLLC
www.DenverAudit.com
Quality Audits & Tax
April 1, 2013
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Creative Learning Corporation
On February 28, 2013 my appointment as auditor for Creative Learning Corporation
ceased. We have read Creative Learning Corporation's statements included under
Item 4.01 of its Form 8-K/A dated April 1, 2013 and agree with such statements,
insofar as they apply to me.
Very truly yours,
/s/ Borgers & Cutler CPA's PLLC
Borgers & Cutler CPA's PLLC
Certified Public Accountants
Denver, CO