Orchard Enterprises (ORCD) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

December 26, 2007

Securities and Exchange Commission

Washington, D.C. 20549

Commissioners:

We have read Digital Music Group, Inc.’s statements included under Item 4.01 of its Form 8-K filed on December 26, 2007, and we agree with such statements concerning our firm.

/s/ Perry-Smith LLP