Exhibit 16.1 Former Accountant's letter to the Commission.


                      Child, Van Wagoner & Bradshaw, PLLC
                      5296 South Commerce Drive, Suite 300
                 Salt Lake City, Utah 84107-5370 (801) 281-4700


                                November 9, 2009



Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Child, Van Wagoner & Bradshaw, PLLC has read the Company's
statements included under Item 4.01 of the Form 8-K/A dated November 9, 2009,
and agrees with such statements as they relate to our firm.

Very truly yours,

/s/ Child, Van Wagoner & Bradshaw, PLLC
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Child, Van Wagoner & Bradshaw, PLLC