Attached files
| file | filename |
|---|---|
| 8-K - VESTIN FUND III, LLC FORM 8-K JANUARY 7, 2010 - VESTIN FUND III LLC | form8-k_01072010.htm |
Exhibit
16.1
LETTER
FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
U.S.
Securities and Exchange Commission
100 F
Street, NE
Washington,
DC 20549-6010
Dear
Ladies and Gentlemen:
We are
the predecessor independent registered public accounting firm for Vestin Fund
III, LLC, (the “Company”). We have read the Company's disclosure set
forth in Item 4.01, “Changes in Registrant’s Certifying Accountant", of the
Company's Current Report on Form 8-K dated on January 7, 2010 (the Current
Report) and are in agreement with the disclosure in the Current Report insofar
as it pertains to our firm.
/s/ Moore
Stephens Wurth Frazer and Torbet, LLP
Brea,
California
January
7, 2010