EXHIBIT 16.1
Raich Ende Malter & Co. LLP
1375 Broadway
New York, NY 10018
September 25, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Rotate Black, Inc.’s Current Report on Form 8-K dated September 25, 2009, which we understand will be filed on September 25, 2009. We agree with such statements in paragraphs 1 to 4 of Item 4.01 (Resignation) of such Form 8-K in regard concerning Raich Ende Malter & Co. LLP. We have no basis on which to agree or disagree with any other statements made in the Current Report on Form 8-K.
Respectfully submitted,
/s/ Raich Ende Malter & Co. LLP |
Raich Ende Malter & Co. LLP |