Silberstein Ungar, PLLC
CPAs and Business Advisors
phone (248) 203-0080
fax (248) 281-0940
30600 Telegraph Road, Suite 2175
Bingham Farms, MI 48025
www.sucpas.com
April 15, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Diversified Restaurant Holdings, Inc.
We have read the statements that we understand Diversified Restaurant Holdings, Inc. will include in Item 4.01 of the Form 8-K report it will file regarding the recent change of certifying accountant. We agree with such statements made regarding our firm in Item 4.01 of the Form 8-K.
Sincerely,
/s/ Silberstein Ungar, PLLC
Silberstein Ungar, PLLC
![](https://capedge.com/proxy/8-K/0001437749-11-002340/msi.jpg)