EXHIBIT 16.1
June 26, 2012
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Dear Sir or Madam:
We have read the statements of Liberator, Inc. (the “Company”) pertaining to our firm included under Item 4.01 of Form 8-K/A dated June 26, 2012 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the Company contained therein.
| Very truly yours, | ||
| /s/ Gruber & Company, LLC | ||
| Gruber & Company, LLC | ||