Exhibit 16
MantylaMCREYNOLDS LLC
The CPA. Never Underestimate The Value.K
June 26, 2007
U.S. Securities & Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements of Source Direct Holdings, Inc. pertaining to our firm included under Item 4.01 of Form 8-K dated June 18, 2007 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Sincerely,
\s\ Mantyla McReynolds, LLC
MANTYLA McREYNOLDS, LLC
5872 South 900 East, Suite 250•Salt Lake City, Utah 84121•(801) 269-1818•Fax (801) 266-3481