January 4, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Vinyl Products, Inc.
I have read the statements made by Vinyl Products, Inc., which were provided to me and which I understand will be filed with the Securities and Exchange Commission pursuant to Item 4.01 of its Form 8-K, regarding the change in certifying accountant. I agree with the statements concerning our firm in such Current Report on Form 8-K. I have no basis to agree or disagree with other statements made under Item 4.01.
I hereby consent to the filing of the letter as an exhibit to the foregoing report on Form 8-K.
Yours very truly,
/s/ Traci J. Anderson, CPA