Exhibit 16
March 21, 2007
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
Zagg Incorporated (formerly: Amerasia Khan Enterprises Ltd.) (the “Company”) provided to us a copy of the Company’s response to Item 4.01 of Form 8-K, dated March 21, 2007. 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