Exhibit 16.1
August 22, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Commissioners:
We have read the statements made by Harcom Productions, Inc., which was filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K report filed on August 22, 2007. We agree with the statements in Item 4.01 concerning our Firm in such Form 8-K.
Very truly yours,
/s/ Li & Company, PC
Li & Company, PC