Exhibit 16
![](https://capedge.com/proxy/8-K/0001354488-11-003618/img001.jpg)
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,
![](https://capedge.com/proxy/8-K/0001354488-11-003618/img002.jpg)
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 | |
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