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| Peter Messineo Certified Public Accountant 1982 Otter Way Palm Harbor FL 34685 peter@pm-cpa.com T 727.421.6268 F 727.674.0511 |
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
January 24, 2013
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated January 24, 2013, of New Found Shrimp, Inc. to be 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 decline to stand for re-appointment and our audits for December 31, 2011 and 2010 and any subsequent interim period through the date of decline to stand for re-appointment.
Very truly yours,
/s/ Peter Messineo, CPA
Peter Messineo, CPA
Palm Harbor, Florida