Exhibit 16.1
STONEFIELD |
JOSEPHSON, Inc. |
Certified Public Accountants |
Business Advisors |
April 27, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Parks! America, Inc. (“Parks America”) in the first three paragraphs under Item 4.01 of its Form 8-K dated April 7, 2009 and filed on April 17, 2009 (copy attached). We agree with the statements concerning our Firm in such Form 8-K; however, we are not in a position to agree or disagree with other statements of Parks America contained therein.
Very truly yours,
/s/Stonefield Josephson, Inc.
Stonefield Josephson, Inc.