Exhibit 16.3
PMB + Helin Donovan
CONSULTANTS & CERTIFIED PUBLIC ACCOUNTANTS
www.pmbhd.com
October 24, 2007
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, D.C. 20549
Re: American Radio Empire, Inc.
File No. 000-29147
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of American Radio Empire, Inc. dated April 13, 2007, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ PMB Helin Donovan, LLP
PMB HELIN DONOVAN, LLP ● A MEMBER OF RUSSELL BEDFORD INTERNATIONAL | |||
SAN FRANCISCO, CALIFORNIA 50 Francisco Street, Suite 120 San Francisco, CA 94133 tel (415) 399-1330 fax (415) 399-9212 | ORANGE COUNTY, CALIFORNIA 18301 Von Karman Avenue, Suite 430 Irvine, CA 92612 tel (949) 724-9564 fax (949) 724-9860 | AUSTIN, TEXAS 5918 West Courtyard, Suite 400 Austin, TX 78730 tel (512) 258-9670 fax (512) 258-5895 | HOUSTON, TEXAS 5847 San Felipe, Suite 3210 Houston, TX 77057 tel (713) 426-3500 fax (713) 426-3553 |