EXHIBIT 16.1



Stevens, Powell & Company, P.A.
Jacksonville, Florida


December 16, 2009


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

Gentlemen:

We  have  read  the  statements  made  by  Liquor  Group  Wholesale,  Inc.  (The
"Company"),  pursuant  to Item 4.01 of Form 8-K filed by the Company on December
15, 2009.  We agree with the  statements  concerning  our firm  contained in the
first paragraph (except as to the date of our dismissal), and the third, fourth,
and fifth paragraphs under Item 4.01 of such Form 8-K. We have no basis to agree
or disagree with the Company's other comments in the Form 8-K.


Sincerely,


/s/ Stevens, Powell & Company, P.A.