Deal A Day (DEEL) 8-K Office of the Chief Accountant

[Letterhead of Dale Matheson Carr-Hilton Labonte LLP]

February 26, 2008

Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Dear Sir or Madam:

We have read the statements about our firm included under Item 4.01 in the current report on Form 8-K, dated February 26, 2008, of Actiga Corporation filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.

Yours truly,

“DMCL”

DALE MATHESON CARR-HILTON LABONTE LLP

Chartered Accountants