EXHIBIT 16.1


November 4, 2010

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


Re:      Tombstone Technologies, Inc.
         EIN: 51-0431963


Commissioners:

We were previously the principal accountants for Tombstone  Technologies,  Inc.,
and we reported on the financial statements of Tombstone  Technologies,  Inc. as
of December  31, 2009 and 2008,  and for the years ended  December  31, 2009 and
2008. We have not provided any audit  services to Tombstone  Technologies,  Inc.
since the audit of the December 31, 2009  financial  statements.  We did conduct
quarterly reviews on the interim financial statements of Tombstone Technologies,
Inc. through June 30, 2010. Effective November 3, 2010, we were dismissed as the
principal accountants.

We have read the Company's  statements  included under Item 4.01 of its Form 8-K
dated November 4, 2010. We agree with the statements concerning our Firm in Item
4.01 of the Form 8-K. We have no basis on which to agree or disagree  with other
statements made in the Form 8-K.

Very truly yours,

/s/ Cordovano and Honeck LLP
Cordovano and Honeck LLP
Englewood, Colorado