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EXHIBIT 16.1
January 5, 2010
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read MMR Information Systems, Inc.'s statements included under Item 4.01 of its Form 8-K/A (Amendment No. 1) filed on January 5, 2010 and we agree with such statements concerning our firm.
/s/ SingerLewak LLP
SingerLewak LLP