Eflo Energy (EFLO) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16

September 27, 2011

Securities and Exchange Commission

100 F Street NE

Washington, DC  20549

RE: EFL Overseas, Inc

We have read the statements that we understand EFL Overseas, Inc. will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors.  We agree with such statements made regarding our firm.

Very truly yours,

De Joya Griffith & Company, LLC

Certified Public Accountants

2580 Anthem Village Dr., Henderson, NV  89052	Member Firm with
Telephone (702) 563-1600 ●  Facsimile (702) 920-8049	Russell Bedford International