MADSEN & ASSOCIATES, CPA’s INC. | 684 East Vine St. #3 |
Certified Public Accountants and Business Consultants | Murray, Utah 84107 |
| Telephone 801-268-2632 |
| Fax 801-262-3978 |
July 28, 2008
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
To Whom It May Concern:
We have read Item 4.01 of Form 8-K dated July 28, 2008 of Parks! America, Inc. and are in agreement with the statements contained therein. We have no basis to agree or disagree with other statements of the registrant therein contained.
Very truly yours,
/s/ Madsen & Associates, CPA’s Inc.