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ROBISON, HILL & CO. | | | | Certified Public Accountants |
A PROFESSIONAL CORPORATION | | | | |
| | | | BRENT M. DAVIES, CPA |
| | | | DAVID O. SEAL, CPA |
| | | | W. DALE WESTENSKOW, CPA |
| | | | BARRY D. LOVELESS, CPA |
| | | | STEPHEN M. HALLEY, CPA |
March 26, 2010
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements included under Item 4.01 in the Form 8-K dated March 26, 2010 of Action Industries, Inc. (the "Company") to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal and to our audits of the Company’s December 31, 2009 and December 31, 2008 financial statements. We have no basis to agree or disagree with the other statements of the Company contained therein.
Sincerely,
/s/ Robison, Hill & Co.
Robison, Hill & Co.
Salt Lake City, Utah
CC:U.S. Securities & Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
202-551-5300 Phone
202-772-9252 Fax
MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
MEMBERS OF THE SEC PRACTICE SECTION and THE PRIVATE COMPANIES PRACTICE SECTION
1366 East Murray-Holladay Road, Salt Lake City, Utah 84117-5050
Telephone 801/272-8045, Facsimile 801/277-9942
