Volcan (VOHO) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

                        October 1, 2009                   Securities and Exchange Commission 100 F Street, N.E Washington, DC 20549     Dear Sir   VOLCAN HOLDINGS INC                 We have read Item 4.01 of Form 8-K dated October 1, 2009, of the above mentioned company and advise we are in agreement with the statements contained therein concerning our firm.   Yours faithfully           Stephen Rogers Partner