Attached files
| file | filename |
|---|---|
| EX-17.1 - RESIGNATION OF JULIE MIRMAN AS PRESIDENT AND DIRECTOR - Heavy Earth Resources, Inc. | swingingpigex171.htm |
| 8-K - SWINGING PIG PRODUCTIONS, INC. FORM 8-K 03/30/10 - Heavy Earth Resources, Inc. | swingingpigform8k033010.htm |
Exhibit 16.1
SEALE and BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com
March 31, 2010
Office Of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements included under Item 4.01 in the Form 8-K dated March 30, 2010 of Swinging Pig Productions, Inc. (the "Company") to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal and our reviews of their June 30, 2009 and September 30, 2009 financial statements. We cannot confirm or deny that the appointment of Q Accountancy Corporation was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.
Very truly yours,
/s/ Seale and Beers, CPAs
Seale and Beers, CPAs
Las Vegas, Nevada
CC: U.S. Securities & Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
202-551-5300 Phone
202-772-9252 Fax
Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
50 S. Jones Blvd, Ste 202, Las Vegas, NV 89107 (888)727-8251 Fax: (888)782-2351
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