August 24, 2010
Office of the Chief Accountant
Securities and Exchange Commission
450 West Fifth Street N.W.
Washington DC 20549
Ladies and Gentlemen,
We have read the statements about our firm included under Item 4.01 “Changes in Registrant’s Certifying Accountant” in the Form 8-K dated August 24, 2010 of Tree Top Industries, Inc., filed with the Securities and Exchange Commission, and are in agreement with the statements contained therein as they pertain to our firm.
Yours truly,
/s/Chisholm, Bierwolf, Nilson & Morrill
Chisholm, Bierwolf, Nilson & Morrill, LLC