Exhibit 16.1
SEALE AND BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com
November 9, 2009
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Ladies and Gentlemen:
The firm of Seale and Beers, CPAs was previously principal accountant for Harcom Productions, Inc. (the "Company") and has reviewed its quarterly financial statements through June 30, 2009. Effective November 6, 2009, the Company dismissed Seale and Beers, CPAs as its principal accountants. We have read the Company's statements included in its Form 8-K dated November 6, 2009, and agree with such statements contained therein insofar as they relate to our firm. We cannot confirm or deny that the appointment of Sutton, Robinson Freeman and Co. P.C. was approved the by Board of Directors, or that they were not consulted prior to their appointment as auditors.
Sincerely,
/s/ Seale and Beers, CPAs
Seale and Beers, CPAs
November 9, 2009
Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
6490 WEST DESERT INN RD, LAS VEGAS, NEVADA 89146 (702) 253-7492 Fax: (702)253-7501