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8-K - CURRENT REPORT DATED 9-17-15 - Tenaya Acquisitions Cog8016.txt

                                                                    Exhibit 16.1

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                                             Messineo & Co., CPAs LLC
                                2471 N McMullen Booth Road, Suite 302
                                            Clearwater, FL 33759-1362     [LOGO]
                                                    T: (518) 530-1122
                                                    F: (727) 674-0511
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Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

September 17, 2015


Dear Sir/Madam:

We have read the statements included in the Form 8-K dated September 17, 2015 of
Tenaya  Acquisitions  Company,  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,


/s/ Messineo & Co., CPAs, LLC
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Messineo & Co., CPAs, LLC
Clearwater, Florid