Exhibit 16.1
MantylaMCREYNOLDS LLC
The CPA. Never Underestimate The Value.K
January 29, 2008
Max Nutrition, Inc.
Audit Committee
8531 Santa Monica Blvd.
West Hollywood, CA 90069
Members of Max Nutrition, Inc. Audit Committee:
This is to confirm that the client-auditor relationship between Max Nutrition, Inc. (SEC File Number: 333-14132) and Mantyla McReynolds, LLC, has ceased.
Sincerely,
/s/ Mantyla McReynolds
MANTYLA McREYNOLDS, LLC
Cc:
U.S. Securities & Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
202-551-5300 Phone
202-772-9252 Fax
5872 South 900 East, Suite 250 * Salt Lake City, Utah 84121 * (801) 269-1818 * Fax (801) 266-3481 * www.mmacpa.com
MantylaMCREYNOLDS LLC
The CPA. Never Underestimate The Value.K
January 29, 2008
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
To Whom It May Concern:
We have read the statements included in the Form 8-K dated 29 January 2008, of Max Nutrition, Inc., (SEC File No. 333-14132) filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our dismissal and our audits for the years ended October 31, 2006 and 2005, and our reviews of interim financial statements. We are not in a position to agree or disagree with the statements in Item 4.01 regarding the engagement of another CPA or the approval of such engagement by the Board of Directors.
Sincerely,
/s/ Mantyla McReynolds
Mantyla McReynolds, LLC
5872 South 900 East, Suite 250 * Salt Lake City, Utah 84121 * (801) 269-1818 * Fax (801) 266-3481 * www.mmacpa.com