WedoTalk (WDTK) 8-K Entry into a Material Definitive Agreement

Exhibit 16.1

Maddox Ungar Silberstein, PLLC CPAs and Business Advisors

Phone (248) 203-0080

Fax (248) 281-0940

30600 Telegraph Road, Suite 2175

Bingham Farms, MI 48025-4586

www.maddoxungar.com

July 22, 2009

U.S. Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549-7561

Re: Hammer Handle Enterprises Inc. -- SEC File No. 333-148545

Dear Ladies and Gentlemen:

We have read Item 4.01 on Form 8-K dated July 22, 2009 of Hammer Handle Enterprises, Inc. and are in agreement with the statements about our firm contained in sections (a)i, iii, iv, v, and vi.  We have no basis to agree or disagree with other statements of the registrant contained therein.

Yours truly,

/s/ Maddox Ungar Silberstein, PLLC

Maddox Ungar Silberstein, PLLC