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8-K/A - FORM 8K CURRENT REPORT - Elevated Concepts, Inc.blogger8ka042810.htm

Exhibit 16.1


DAVIS ACCOUNTING GROUP P.C.

A Certified Public Accounting Firm

1957 West Royal Hunte Drive, Suite 150, Cedar City, Utah 84720

(435) 865-2808 · FAX (435) 865-2821


_____________________________________________________________________




Securities and Exchange Commission

450 – Fifth Street N.W.

Washington, D.C. 20549


Gentlemen:


Davis Accounting Group P.C. is the former independent registered accountant of Bloggerwave, Inc. (the “Company”). We have read the Company’s Current Report on Form 8-K/A dated April 29, 2010, and are in agreement with the contents of Item 4.01, paragraphs one through four, and paragraph six. For the remainder of the Current Report on Form 8-K, we have no basis to agree or disagree with other statements of the Company contained therein.


Respectfully submitted,


/s/ Davis Accounting Group P.C.


Cedar City, Utah,

April 29, 2010.