EXHIBIT 16.1 FORMER AUDITOR’S LETTER
MEILKE & HOLLADAY, LLP | ||
| CERTIFIED PUBLIC ACCOUNTANT |
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| 230 PARK AVENUE SUITE 2430 |
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| NEW YORK, NEW YORK 10169 |
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| TELEPHONE (212) 808-4180 |
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| TELECOPIER (212) 808-0436 |
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| email: ran.holladay@attorney-cpa.com |
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C. RAN(DOLPH) HOLLADAY |
| PETER A. MEILKE (1946-1999) |
September 8, 2006
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Abalone, Inc., which we understand will be filed with the Commission, pursuant to Item 23, Changes in and Disagreements with Accountants on Accounting and Financial Disclosures, of Abalone's Registration Statement on Form SB-2/A, Amendment No. 4.
We agree with the statements concerning our Firm in such Item 23 of Form SB-2.
Sincerely,
Meilke & Holladay, LLP
/s/ C. Randolph Holladay
By:
C. Randolph Holladay
