Exhibit 16.1
November 17, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
We have read Item 4.01 included in the Form 8-K of NextMart, Inc. dated November 17, 2011, to be filed with the Securities and Exchange Commission. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of NextMart, Inc. contained therein.
/s/ Bernstein and Pinchuk, LLP
Bernstein & PinchukLLP