Exhibit 16.1
BLANCHFIELD, KOBER & COMPANY, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
MEMBERS OF
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD
| Charles W. Blanchfield, CPA | Joseph Mortimer, CPA |
| Thoams G. Kober, CPA | Steven W. Lyon, CPA |
June 7, 2007
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549
Re: Murray United Development Corp.
Gentlemen:
We have read the statements made by Murray United Development Corp., which we understand will be filed with the Commission pursuant to Item 4.01 of Form 8-K, as part of the Company's Report on Form 8-K/A dated as of June 11, 2007.
We agree with the statement concerning our firm in said 8-K/A.
Very truly yours,
Blanchfield, Kober & Company, P.C.
Blanchfield, Kober & Company, P.C.
Thomas Kober, CPA
Partner