EXHIBIT 16.2 - ------------ RAICH 90 Merrick Avenue 330 FIFTH AVE. 1375 Broadway ENDE & East Meadow, NY 11554 NEW YORK, NY 10001 New York, NY 10018 MALTER CO LLP (516) 228-9000 (212) 686-2224 (212) 944-4433 (516) 228-9122 (fax) (212) 481-3274 (fax) (212) 944-5404 (fax) - -------------------------------------------------------------------------------- Certified Public Accountants August 3, 2006 U.S. Securities and Exchange Commission 100 F Street NE Washington D.C. 20549 Dear Sir/Madam: We have read the statements set forth by Northern Ethanol, Inc. (formerly Beaconsfield I, Inc., Inc.) (the "Company") in Form 8-K/A1, Item 4.01 regarding the dismissal of Raich Ende Malter & Co. LLP as the Company's independent auditors, which statements are being filed with the U.S. Securities and Exchange Commission in the Company's current report on Form 8-K and we are in agreement with the statements contained therein. Very truly yours, s/Raich Ende Malter & Co. LLP Raich Ende Malter & Co. LLP