NightCulture (NGHT) 8-K/A Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

March 15, 2013

NightCulture, Inc.

6400 Richmond Avenue

Houston, TX  74112

We have received a copy of, and are in agreement with, the statements being made by NightCulture, Inc. in Item 4.01 of its Form 8-K dated March 5, 2013, captioned “Changes in Registrant’s Certifying Accountant”,

We hereby consent to the filling of this letter as an exhibit to the afore mentioned Form 8-K.

Sincerely,

Hood & Associates, CPAs, P.C.