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PIERCY BOWLER TAYLOR & KERN
Certificied Public Accountants * Business Advisors
October 12, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by PrimePlayer, Incorporated (the “Company”), which we understand will be filed with the Commission, pursuant to Item 4.1 of Form 8-K, as part of the Company's Current Report on Form 8-K dated September 1, 2005, a copy of which is attached. We agree with the statements concerning our firm in such Form 8-K and agree to the filing of this letter as Exhibit 16.1 to the Form 8-K.
Very truly yours,
/s/ PIERCY BOWLER TAYLOR & KERN
PIERCY BOWLER TAYLOR & KERN
6100 ELTON AVENUE, STE. 100, LAS VEGAS, NEVADA 89107-0123 702-384-1120 fax 702-870-2474 pbtk.com
