EXHIBIT 16.1
Jewett, Schwartz & Associates
Certified Public Accountants |
|
May 10, 2006
US Securities and Exchange Commission
Washington, DC 20549
Dear Sirs:
We have read and agreed with the statements regarding our firm in Changes in and Disagreements with Accountants regarding the change in accounting firms on September 27, 2005.
We have no basis to agree or disagree with any matter reported therein.
Very truly yours,
Jewett, Schwartz & Associates
/s/ Jewett, Schwartz & Associates
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Jewett, Schwartz & Associates