Larry O'Donnell, CPA, P.C.
Telephone (303) 745-4545 2228 South Fraser Street
Fax (303) 369-9384 Unit I &nb sp;
Email larryodonnellcpa@comcast.net Aurora, Colorado 80014
www.larryodonnellcpa.com
November 9, 2010
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Re: IBI Acquisitions, Inc
Ladies and Gentlemen:
I have read the statements made by IBI Acquisitions, Inc., which were provided to me and which I understand will be filed with the Securities and Exchange Commission pursuant to Item 4.01 of its Form 8-K, regarding the change in certifying accountant. I agree with the statements concerning our firm in such Current Report on Form 8-K. I have no basis to agree or disagree with other statements made under Item 4.01.
I hereby consent to the filing of the letter as an exhibit to the foregoing report on Form 8-K.
Yours very truly,
/s/ Larry O’Donnell, CPA, PC
