EXHIBIT 16.1
March 6, 2009
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, DC 20549
Re: File No: 0-51420
Valley Forge Composite Technologies, Inc.
Commissioners:
We have read the statements made by Valley Forge Composite Technologies, Inc. which were filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K report dated March 6, 2009. We agree with the statements made under Item 4.01 concerning our Firm in such Form 8-K. We have no basis to agree or disagree with any other statements made in the filing.
Very truly yours,
/s/ Sherb & Co.,LLP
Sherb & Co., LLP