Messineo & Co, CPAs LLC 2471 N McMullen Booth Rd - Ste. 302 Clearwater, FL 33759-1362 T: (518) 530-1122 F: (727) 674-0511 |
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Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
March 27, 2014
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated March 27, 2014 of American Boarding Company, to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.
Very truly yours,
/s/ Messineo & Co CPAs
Messineo & Co CPAs
Clearwater, FL