[LETTER HEAD OF Kyle L. Tingle, CPA, LLC]

November 13,2006

Paul J. Pollock
Katten Muchin Rosenman
575 Madison Avenue
New York, NY 10022

Gentlemen:

This letter is to be filed in connection with the Periodic Report filed on Form
8-K, which I have reviewed, filed with the Securities and Exchange Commission on
November 13, 2006. This letter confirms my dismissal as auditor of Flickering
Star Financial, Inc. (the "Company") (CIK Number 000-28867), effective after the
filing of the Form to-KSB for the fiscal year ended December 31, 2005, the audit
period ended April 30, 2006 and the reorganization of the Company.

At this time, there are no accounting disagreements on the financial statements
prepared by this finn and filed with the Securities and Exchange Commission. I
will be willing to cooperate with successor accountant to try to make a smooth
transition for future filings.

I have returned to you all original records provided to me in previous
engagements. My working paper files are the property of my firm. These will be
maintained by me in accordance with my retention policy. I will consider any
requests for copies of documents in out working paper files from you or the
successor firm. However, providing such copies is at my discretion. Reasonable
copying costs will be due and payable on a COD basis for any documents the
successor auditor may require.

If you have any questions regarding this communication, please contact Kyle L.
Tingle at (702) 450-2200.


Sincerely,

/s/ Kyle L. Tingle, CPA, LLC
Kyle L. Tingle, CPA, LLC