Attached files
file | filename |
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8-K - FORM 8-K CHANGE IN ACCOUNTANT - TOA Holdings, Inc. | toaholdingsauditorchange.htm |
EXHIBIT 16.1
Messineo & Co, CPAs LLC 2451 N McMullen Booth Rd - Ste. 309 Clearwater, FL 33759-1362 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
December 11, 2013
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated December 11, 2013, of TOA Holdings, 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 firm.
Very truly yours,
Messineo & Co. CPAs LLC
Clearwater, Florida
December 11, 2013