GEROVA Financial (GVFG) S-1/A IPO registration (amended)

Exhibit 16.1

September 28, 2007

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re: Asia Special Situation Acquisition Corp.
File Reference No. 333-145163

     We have read Asia Special Situation Acquisition Corp.’s statements included under “Changes and Disagreements With Accountants on Accounting and Financial Disclosure” of its Amendment No. 1 to the Registration Statement on Form S-1 filed on October 1, 2007, and we agree with such statements concerning our Firm.

Very truly yours,

/s/ Tedder, James, Worden & Associates, P.A.

TEDDER, JAMES, WORDEN & ASSOCIATES, P.A.

Orlando, Florida