EXHIBIT 16
CONSENT OF INDEPENDENT REGISTERD PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference on Form 8-K of our report dated September 8, 2003, which such report expresses an unqualified opinion and includes an explanatory paragraph concerning substantial doubt about the Company’s ability to continue as a going concern.
Massella & Associates, CPA, PLLC
Syosset, New York
October 20, 2008
485 UNDERHILL BLVD., SUITE 100. SYOSSET, NY 11791-3434· TEL: (516) 682-0101· FAX (516) 682-0440
WWW.SECCPAS.COM
Members of the American Institute of Certified Public Accountants and New York State Society of Certified Public Accountants