Exhibit 16.1
LOUGHEED & COMPANY LLC
CERTIFIED PUBLIC ACCOUNTANTS
January 6, 2009
Securities and Exchange Commission
Washington, DC 20549
| Re: | Kesselring Holding Corporation |
| File No. 000-52375 |
Dear Sir or Madam:
We have read Item 4.01 of the Form 8-K of Kesselring Holding Corporation and agree with the statements relating only to Lougheed & Company LLC contained therein.
| /s/ Lougheed & Company LLC | |||
| Tampa, Florida | |||