EXHIBIT 16.1
November 16, 2006
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | SonomaWest Holdings, Inc. File No. 00001912 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of SonomaWest Holdings, Inc. dated November 16, 2006, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton LLP