Exhibit 16.1
Gately & Associates LLP.
September 11, 2008
US Securities and Exchange Commission
100 F Street
Washington, DC 20549
Dear Sirs:
We have read the statements of SportsQuest, Inc, pertaining to our firm included under Item 4.01 of Form 8-K dated as of September 4, 2008 and with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ Gately & Associates LLP.
Gately & Associates LP
Orlando, Florida
September 11, 2008