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Exhibit 16
August 5, 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-K/A expected to be filed on or about August 5, 2009 by Reliability, Inc. regarding their change of independent accountants as of July 21, 2009. We agree with the statements contained therein concerning our Firm.
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Is! RAMIREZ INTERNATIONAL
Financial & Accounting Services, Inc.
2100 S.E. Main St., Suite 210 • Irvine, California 92614 • (949) 852-1600 • Fax (949) 852-1606