Exhibit 16.1
Michael F. Cronin, CPA
687 Lee Road, Ste 210 Rochester, NY 14606 | 407-754-7027 email mikeccpa@aol.com | 1574 Eagle Nest Circle Winter Springs, FL 32708 |
January 13, 2010
Securities & Exchange Commission
100 F Street NE
Mail Stop 6010
Washington, DC 20549
Dear Sir/Madam:
Highland Ridge, Inc. (the “Company”) has made available to me a copy of its Current Report on Form 8-K, dated January 13, 2010 in which it provides information pursuant to item 4.01 with regard to “Changes in Registrant’s Certifying Account”.
I have reviewed the disclosure under Item 4.01 and agree with its statements concerning the scope and results of my engagement as the Company’s prior auditor.
Sincerely,
s/ Michael F. Cronin | |
| Michael F. Cronin | |
Certified Public Accountant NY, FL | |
