Attached files
Exhibit
16.1
316 17th AVENUE
SOUTH
SEATLE, WASHINGTON
98144
February
12, 2010
U.S.
Securities & Exchange Commission
Office of
the Chief Accountant
100 F
Street, NE
Washington,
DC 20549
Ladies
and Gentlemen
I have
read the statements included under Item 4.01 in the Form 8-K filing dated
February 12, 2010 of On Demand Heavy Duty Corp. (the Company) to be filed with
the Securities and Exchange Commission and I agree with such statements insofar
as they relate to our dismissal. We have no knowledge about the appointment of
Stan Jeong-Ha Lee, CPA was approved by the Board of Directors, or that they were
not consulted prior to their appointment as auditors.
Very
truly yours,
/s/ George
Stewart
George
Stewart, CPA