FutureLand (FUTL) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT16.2

March 11, 2013

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Re: Forever Valuable Collectibles, Inc.

On March 11, 2013 my appointment as auditor for Forever Valuable Collectibles, Inc. ceased. I have read Forever Valuable Collectibles, Inc.’s statements included under Item 4.01 of its Form 8-K dated March 11, 2013 and agree with such statements, insofar as they apply to me.

Very truly yours,

/s/ Borgers & Cutler CPA's PLLC

Borgers & Cutler CPA’s PLLC

Certified Public Accountants

Denver, CO