Manufactured Housing Properties (MHPC) 8-K Changes in Registrant.s Certifying Accountant

EXHIBIT 16.1

July 18, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

Gentlemen:

We have read Item 4.01 of Form 8-K dated July 18, 2006 of Tradestar Services, Inc. and are in agreement with the first five paragraphs thereof. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Gordon, Hughes & Banks, LLP

 Gordon, Hughes & Banks, LLP