GUMBINER SAVETT INC.
January 19, 2011
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-7561
Dear Sirs:
We have read Item 4.01 of 5to1 Holding Corp.’s Report on Form 8-K/A filed on January 19, 2011 and agree with the statements made therein. We consent to the filing of this letter Exhibit 16.1 to the Form 8-K/A.
Yours truly
/s/Gumbiner Savitt, Inc. | ||
Gumbiner Savitt, Inc. | ||
Santa Monica, CA |