Exhibit 16.1
Independent Registered Accounting Firm Letterhead
February 14, 2011
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street NE
Washington, DC 20549
Re: Trudy Corporation
Ladies and Gentlemen:
We have read the statements under item 4.01 in the Form 8-K dated February 2, 2011, of Trudy Corporation (the Company) to be filed with the Securities and Exchange Commission and we agree with such statements therein as relate to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.
Yours very truly,
/s/ M&K CPAS, PLLC
M&K CPAS, PLLC
Houston, Texas
www.mkacpas.com