Exhibit 16.1
Killman, Murrell & Company P.C.
Certified Public Accountants
3300 N. A Street, Bldg. 4, Suite 200 | 1931 E. 37th Street, Suite 7 | 2626 Royal Circle |
Midland, Texas 79705 | Odessa, Texas 79762 | Kingwood, Texas 77339 |
(432) 686-9381 | (432) 363-0067 | (281) 359-7224 |
Fax (432) 684-6722 | Fax (432) 363-0376 | Fax (281) 359-7112 |
May 7, 2007
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4.01 of Harcom Productions, Inc., formerly Harcom Productions, L.L.C.Form 8-K dated May 7, 2007 and have the following comments:
We agree with the statements made in paragraphs one, two, three and four.
We have no basis to agree or disagree with the last paragraph.
Very truly yours,
/s/Killman, Murrell & Company, P.C.
Killman, Murrell & Company, P.C.