Larry O'Donnell, CPA, P.C.
Telephone (303) 745-4545 ; 2228 South Fraser Street
Fax (303) 369-9384 Unit I
Email larryodonnellcpa@msn.com Aurora, Colorado 80014
www.larryodonnellcpa.com
November 4, 2009
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
We have read the statements made by Diamond Information Institute, Inc. which we understand will be filed with Securities and Exchange Commission pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Diamond Information Institute, Inc. dated October 27, 2009.
We agree with the statements concerning our Firm pertaining to the Item 4.01 disclosure in such Form 8-K.
Very truly yours,
/s/Larry O'Donnell
Larry O’Donnell, CPA, PC