Exhibit 16.1
John Kinross-Kennedy
Certified Public Accountants
17848 Skypark Circle
Irvine, CA 92614-6401
(949) 955-2522. Fax (949)724-3817
jkinross@zamucen.com
February 4, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentlemen:
I am the former independent registered public accounting firm for Link Resources, Inc. (the “Company”). I have read the Company’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated February 4, 2010 (the “Current Report”) and am in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.
Sincerely, |
/s/ John Kinross-Kennedy |
John Kinross-Kennedy |