Larry O'Donnell, CPA, P.C.
Telephone (303) 745-4545 2228 South Fraser Street
Fax (303)369-9384
Unit I
Email larryodonnellcpa@comcast.net
Aurora, Colorado 80014
www.larryodonnellcpa.com
November 5, 2010
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Re: Momentum Biofuels, Inc. (the "Company")
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Form 8-K Item 4.01 (the "Report")
Gentlemen:
We have reviewed the above referenced Report filed by the Company. We
do not disagree with the statements made by the Company in the Report and
authorize the Company to file a copy of this letter as an exhibit to the Report.
/s/ Larry O'Donnell, CPA, PC
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Larry O'Donnell, CPA, PC