EXHIBIT 16.1

                   LETTER RE: CHANGE IN CERTIFYING ACCOUNTANT


November  21,  2006



Office  of  the  Chief  Accountant
Securities  and  Exchange  Commission
100  F  Street,  NE
Washington,  DC  20549

Re:     Aventura  Holdings,  Inc.
        File  Reference  No.  814-00703

We  were  previously  the  independent  registered  public  accounting  firm for
Aventura Holdings, Inc. and under the date of March 27, 2006, we reported on the
financial  statements  of  Aventura  Holdings,  Inc. as of December 31, 2005 and
2004,  and  for  the  period  from  January 1, 2005 to March 15, 2005 (pre-BDC),
period  from  March  16, 2005 to December 31, 2005 (post -BDC) and for the years
ended  December  31,  2004  and  2003.

On October 31, 2006, we resigned as the independent registered public accounting
firm.  We  have  read Aventura Holdings, Inc.'s statements included in Item 4.01
as  it  pertains to Salberg & Company, P.A. on the Form 8-K to be filed with the
Securities  and  Exchange  Commission  and  we  agree  with  such  statements.

Very  truly  yours,

SALBERG  &  COMPANY,  P.A.


/s/  Scott  D.  Salberg
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Scott  D.  Salberg,  CPA,  CVA
For  the  Firm