Brooke (BXXXQ) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

	5825 SW 29th Street Topeka, Kansas 66614 Phone (785) 272-4484 Fax (785) 272-1376 Internet - www.SSCcpas.com
Topeka n Overland Park n Lawrence n Meriden

September 25, 2008

Office of the Chief Accountant

Securities and Exchange Commission

460 Fifth Street N.W.

Washington, DC 20549

Re: Brooke Corporation

Commission File Number 001-31698

Dear Sirs:

We have received a copy of, and are in agreement with, the statements being made by Brooke Corporation in item 4.01 of its Form

8-K dated September 25, 2008, captioned “Changes in Registrant’s. Certifying Accountant.”

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Sincerely,

/s/ Summers, Spencer & Callison, CPAs, Chartered

Summers, Spencer & Callison, CPAs, Chartered

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