EXHIBIT 16.1


                        Malin, Bergquist & Company, LLP
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                CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS



July 31, 2014

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Jacobs Financial Group, Inc.'s Form 8-K dated July 31,
2014 and are in agreement  with the statements  contained  therein to the extent
they  relate  to our  firm.  We have no basis to agree or  disagree  with  other
statements of the registrant contained therein.

Yours truly,

/s/ Malin, Bergquist & Company, LLP

MALIN, BERGQUIST & COMPANY, LLP