PLS CPA, A Professional Corp.
t 4725 Mercury St. #210 t SAN DIEGO t CALIFORNIA 92111 t
t TELEPHONE (858)722-5953 t FAX (858) 761-0341 t FAX (858) 764-5480
t E-MAIL changgpark@plscpas.com t
___________________________________________________________________________
July 27, 2011
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Selga Inc. Form 8-K dated July 22, 2011, and are in agreement with the statements in Item 4.01 contained therein, as they relate to our firm.
Very truly yours,
PLS CPA, A Professional Corp
By /s/ Chang G. Park
____________________________
Chang G. Park, CPA
Member of the California Society of Certified Public Accountants
Registered with the Public Company Accounting Oversight Board