Exhibit 16
Montgomery Coscia Greilich LLP
Certified Public Accountants
2500 Dallas Parkway, Suite 300
Plano, Texas 75093
972.748.0300 p
972.748.0700 f
Thomas A. Montgomery, CPA Matthew R. Coscia, CPA Paul E. Greilich, CPA Jeanette A. Musacchio James M. Lyngholm Christopher C. Johnson, CPA J. Brian Simpson, CPA | Rene E. Balli, CPA Erica D. Rogers, CPA Dustin W. Shaffer, CPA Gary W. Boyd, CPA Michal L. Gayler, CPA Gregory S. Norkiewicz, CPA Karen R. Soefje, CPA |
May 2, 2012
Securities and Exchange Commission
Office of the Chief Accountant
Regarding: Halo Companies, Inc., Commission file number 000-15862
We have reviewed the Halo Companies, Inc. Form 8-K dated May 1, 2012 regarding Item 4.01 Changes in Registrant’s Certifying Accountant. We agree with the presentation and content of this disclosure.
MONTGOMERY COSCIA GREILICH, LLP
By:
Paul E. Greilich, Partner