Exhibit 16.1
LIGHTFOOT GUEST MOORE & CO, P.C.
CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS
June 13, 2007
Securities and Exchange Commission 100 F Street, NE
Washington, D.C. 20549
RE: FIRSTPLUS Financial Group, Inc.
Commission File No 00-27750
Dear Sir/Madam,
We have read the statements included in the Form 8-K, dated June 12, 2007, for
FIRSTPLUS Financial Group, Inc. filed with the Securities and Exchange
Commission and are not in agreement with the statements contained in Item 4.01
insofar as they relate to our being provided a copy of the disclosure or a
request for a letter agreeing with the statements made. We agree with the
statements in Item 4.01 insofar as they relate to our reports on the
consolidated financial statements for the years ended December 31, 2006 and 2005
and that there were no disagreements with FIRSTPLUS Financial Group, Inc.
regarding accounting principles or practices, financial statement disclosure, or
audit scope or procedures during the two most recent fiscal years through the
date of June 11, 2007.
We are not in a position to agree or disagree with the statements in Item 4.01
regarding the engagement of another independent registered public accountant. We
are also not in a position to agree or disagree with any of the statements in
Items 5.01, 5.02 or 8.01.
Even though we have not received a request, we feel compelled to respond to the
registrant's Form 8-K dated June 12, 2007.
Very truly yours,
/s/ Lightfoot Guest Moore & Co., PC
Lightfoot Guest Moore & Co., PC
Dallas, TX
