Exhibit 16.1
April 14, 2006
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re:
American Radio Empire, Inc.( Formerly Stonefield Management Company)
Commission File No. 000-29147
Commissioners:
We have read the statements made by American Radio Empire, Inc. (Formerly Stonefield Management Company) (copy attached), which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of American Radio Empire, Inc. (Formerly Stonefield Management Company) Form 8-K report dated April 14, 2006. We agree with the statements concerning our Firm in Item 4.01 of such Form 8-K.
Very truly yours,
/s/ Robison, Hill & Co.