Exhibit 16.1
5825 SW 29th Street Topeka, Kansas 66614 Phone (785) 272-4484 Fax (785) 272-1376
Internet - ww.SSCcpas.com | ||
Topeka n Overland Park n Lawrence n Meriden |
September 25, 2008
Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N.W.
Washington, DC 20549
Re: Brooke Capital Corporation
Commission File Number 001-33677
Dear Sirs :
We have received a copy of, and are in agreement with, the statements being made by Brooke Capital Corporation in item 4.01 of its Form 8-K dated September 25, 2008, captioned “Changes in Registrant’s Certifying Accountant.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Sincerely,
/s/ Summers, Spencer & Callison, CPAs, Chartered
Summers, Spencer & Callison, CPAs, Chartered