Strategic Realty Trust (SGIC) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

October 30, 2009

Securities and Exchange Commission
 100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of TNP Strategic Retail Trust, Inc. Form 8-K dated October 30, 2009, and have the following comments:

1.	We agree with the statements made in the paragraph (a).
2.	We have no basis on which to agree or disagree with the statements made in the paragraph (b).

Yours truly,

/s/ DELOITTE & TOUCHE LLP