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8-K/A - LANE CO 3 INCv162561_8ka.htm
EX-99.1 - LANE CO 3 INCv162561ex99-1.htm


October 12, 2009

Securities and Exchange Commission
450 Fifth Street, Northwest
Washington, D.C. 20549

Ref: 
Lane Co. #3, Inc.
  Form 8-K/A 
 
To the Securities and Exchange Commission:

Please be advised that we have been presented with a copy of Form 8-K/A (File No. 000-51675) of Lane Co. #3, Inc. (“The Company”) and have reviewed the same. We agree with the statements made by the Company in the Form 8-K/A.

We consent to the filing of this letter as Exhibit 16.1 to the Form 8-K/A.

Very truly yours,

/s/ Conner & Associates, PC
Conner & Associates, PC
Newtown, PA