Segway IV Corp.
213 South Oak Avenue
Owatonna, MN 55060
| | RECEIVED JAN 18 2011 DIVISION OF CORPORATION FINANCE OFFICE OF BEVERAGES, APPAREL AND HEALTH CARE SERVICES |
January 11, 2011
United States
Securities and Exchange Commission
Washington, D.C. 20549
Attn: Tia Jenkins
We have contacted the accounting firm of Kiesling Associates I.LP, 7780 Office Plaza Drive S, Suite 184, West Des Moines, Iowa 50266-2337 to engage them to perform both the re-audit of the 2009 and the audit of the 2010 financial statements. Kiesling Associates LLP assisted us in the 2nd and 3rd quarter Form 10-Q filings.
We anticipate filing the re-audited 2009 and audited 2010 financial statements prior to March 31, 2011. We will file an 8-K as soon as possible to disclose the change in auditors.
If there are any questions, I can be reached at my direct line 507-214-0207 or jbriggs@jagcom.net
Sincerely,
/s/ Jack Briggs
Jack Briggs, CFO
Segway IV Corp
