Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - TERRA ENERGY & RESOURCE TECHNOLOGIES, INC. | form8k.htm |
EXHIBIT 16.1
KEMPISTY
& COMPANY
CERTIFIED
PUBLIC ACCOUNTANTS,
P.C.
_
15
MAIDEN LANE «
SUITE 1003 «
NEW YORK, NY 10038 «
TEL (212) 406-CPA (7272) «
FAX (212) 513-1930
January 21, 2010
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Gentlemen:
We
have read Item 4.01 of Form
8-K dated January 21, 2010 of
Terra Energy & Resource
Technologies,
Inc. and are in agreement with the statements contained therein as
it pertains to our
firm.
We have
no basis to agree or disagree with any other statements of the Registrant
contained in item
4.01.
Very truly yours,
/s/ Kempisty & Company CPAs, PC
Kempisty & Company
Certified Public Accountants, P.C.