Exhibit 16.1
{FROST, PLLC Letterhead}
January 7, 2010
Securities and Exchange Commission
Washington, DC 20549
Re: Charles & Colvard, Ltd
Gentlemen:
We have read Item 4.01 "Changes in Registrant's Certifying Accountant" contained in the Charles & Colvard, Ltd. Form 8-K filed on the date hereof and are in agreement with the statements contained therein, as they relate to our firm.
Very truly yours,
/s/ FROST, PLLC
FROST, PLLC
Little Rock, AR