EXHIBIT 16.1
February 19, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Live Event Media, Inc. (fka Charlie GPS Inc.) |
File Ref. # 333-172685
We have read the statements of Live Event Media, Inc. (fka Charlie GPS Inc.) pertaining to our firm included under Item 4.01 of Form 8-K dated February 12, 2013 and agree with such statements as they pertain to our firm.
Sincerely,
/s/M&K CPAS, PLLC