Exhibit 16.1
September 23, 2009
Securities and Exchange Commission
450 Fifth Street, Northwest
Washington, D.C. 20549
Ref: | Grace 2, Inc. |
Form 8-K/A Amendment No. 1 |
To the Securities and Exchange Commission:
Please be advised that we have been presented with a copy of Form 8-K/A Amendment No. 1 of Grace 2, Inc. (the “Company”) and have reviewed the same. We agree with the statements made by the Company in the Form Form 8-K/A Amendment No. 1.
We consent to the filing of this letter as Exhibit 16.1 to the Form 8-K/A Amendment No. 1.
Very truly yours,
/s/ Conner & Associates, PC
Conner & Associates, PC
Newtown, PA