Exhibit 16



                              UHY LLP Certified Public Accountants




CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




Dear Commissioners:


We have read the statements  included  under Item 4.01 "Changes in  Registrant's
Certifying  Accountant"  in the Form 8-K  filed  with  the U.S.  Securities  and
Exchange   Commission  on  or  about  December  22,  2011,  of  Gulfstar  Energy
Corporation, and we agree with such statements as they pertain to our firm.

We hereby  consent to the filing of this  letter as an exhibit to the  foregoing
report on Form 8-K.

Yours truly,




UHY, LLP
Sterling, Michigan

December 22, 2011