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Exhibit 16.1
July 24, 2009
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20459
We have read Item 4.01 of the Current Report on Form 8-KA expected to be filed on or about July 24, 2009 by Reliability, Inc. regarding their change of independent accountants. We agree with the statements contained therein concerning our Firm.
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/s/ RAMIREZ INTERNATIONAL
Financial & Accounting Services, Inc.
2100 S.E. Main Si, Suite 210 • Irvine, California 92614 • (949) 852-1600 • Fax (949) 852-1606