EXHIBIT 16.1




February 5, 2008


Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated  February 5, 2008 and received by us on
February 5, 2008 and are in agreement with the statements  contained therein. We
have no basis to agree or  disagree  with  other  statements  of the  Registrant
contained therein.


Very truly yours,

/s/ Sherb & Co., LLP
- --------------------------
Sherb & Co., LLP