April 23, 2012
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
We have read Item 4.01 included in the Form 8-K dated April 23, 2012 of Plantation Lifecare Developers, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements related to our firm.
Sincerely,
/s/ MaloneBailey, LLP
MaloneBailey, LLP
Houston, Texas
