EXHIBIT 16.1


MORGENSTERN, SVOBODA, & BAER CPA's, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
40 Exchange Place, Suite 1820
New York, NY 10005
TEL: (212) 925-9490
FAX: (212) 226-9134
E-MAIL: MSBCPAS@gmail.COM


July 1, 2009


United States Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N. W.
Washington D.C. 20549

Re:  Belltower Entertainment Corp.

Dear Sirs/Madams:

The undersigned MORGENSTERN, SVOBODA & BAER, CPA's, previously acted as
independent accountants to audit the financial statements of Belltower
Entertainment Corp, formerly Britton International, Inc. We are no longer acting
as independent accountants to the Company.

This letter will confirm that we have read Belltower Entertainment Corp.
statements included under Item 5 of its Form 8 dated July 1, 2009, and we agree
with such statements as they relate to us and with the other statements of the
Company in the remainder of the Current Report on Form 8-K.

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

Very truly,

/s/ MORGENSTERN, SVOBODA & BAER, CPAs