Exhibit 16.1
February 17, 2014
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
Breitling Energy Corporation the “Company”) provided to us a copy of the Company’s response to Item 4.01 of Form 8-K, dated February 17, 2014. We have read the Company’s statements included under Item 4.01 of its Form 8-K and we agree with such statements insofar as they relate to our firm
Very truly yours,
/S/ LBB & Associates Ltd., LLP
LBB & Associates Ltd., LLP