Exhibit 16.1
GOLDSTEIN GOLUB KESSLER LLP
Certified Public Accountants and Consultants
January 31, 2008
Mr. Robert J. Hanks
Chief Executive Officer
Harbor Acquisition Corporation
400 Crown Colony Drive, Suite 104
Quincy, MA 02169
Dear Mr. Hanks:
Effective October 3, 2007, the partners of Goldstein Golub Kessler LLP (GGK), became partners of McGladrey & Pullen, LLP in a limited asset purchase agreement. As a result of this transaction, the client-auditor relationship between Harbor Acquisition Corporation (Commission File Number 001-32688) and Goldstein Golub Kessler LLP, independent registered public accounting firm, has ceased effective January 31, 2008.
Sincerely,
GOLDSTEIN GOLUB KESSLER LLP\-
cc: | PCAOB Letter File |
| Office of the Chief Accountant |
| Securities and Exchange Commission |
| 100 F Street N.E. |
| Washington, D.C. 20549-7561 |
1185 Avenue of the Americas Suite 500 New York, NY 10036-2602
TEL 212 372 1800 FAX 212 372 1801 www.ggkllp.com