Attached files

file filename
10-K - RIO HOLDINGS, INC 10K 12-31-2009 - Rio Holdings, Inc.form10k.htm
EX-21 - EXHIBIT 21 - Rio Holdings, Inc.ex21.htm
EX-14.1 - EXHIBIT 14.1 - Rio Holdings, Inc.ex14_1.htm
EX-31.1 - EXHIBIT 31.1 - Rio Holdings, Inc.ex31_1.htm
EX-99.2 - EXHIBIT 99.2 - Rio Holdings, Inc.ex99_2.htm
EX-99.3 - EXHIBIT 99.3 - Rio Holdings, Inc.ex99_3.htm
EX-32.1 - EXHIBIT 32.1 - Rio Holdings, Inc.ex32_1.htm
EX-99.1 - EXHIBIT 99.1 - Rio Holdings, Inc.ex99_1.htm

Exhibit 16
 
April 30, 2010

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:

We have read Item 9 of Form 10-K dated April 30, 2010, of Rio Holdings, Inc. and are in agreement with the statements contained in the first paragraph on page 45 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.


 
     /s/ Ernst & Young