Tank Sports (TNSP) 8-K Changes in Registrant.s Certifying Accountant

United International Accountancy Corporation

22632 Golden Springs  rd. #100                                          

Diamond Bar, CA 91765, U.S.A.

Tel:  1.909.263.2550

Fax:  1.909.992.3426

October 3, 2008

Office of the Chief Accountant

SECPS Letter File

Mail Stop 9-5

Securities and Exchange Commission

450 Fifth Street, NW

Washington, DC 20549

Re: Tank Sports, Inc.

We have read the statements that we understand Tank Sports, Inc. will include under Item 4.01 of the Form 8-K report, dated October 3, 2008, it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.

Very truly yours,

United International Accountancy Corporation

SIGNATURES

Pursuant to the requirements of the Securities exchange Act of 1934, the registrant has duly caused this report too be signed on its behalf by the undersigned hereunto duly authorized.

  

Dated: October 3, 2008      United International Accountancy Corporation

    By:  /s/ United International Accountancy Corporation