Attached files

file filename
8-K/A - RESOURCE HOLDINGS, INC.v191436_8ka.htm
Exhibit No. 16.1
Resource Holdings, Inc.
(Formerly SMSA El Paso II Acquisition Corp.)
File No.  000-53334
Form 8-K
Date of Report: July 14, 2010


Letterhead of S. W. Hatfield, CPA


July 24, 2010


U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Gentlemen:

On July 24, 2010, this Firm received a draft copy of a Current Report on Form 8-K/A to be filed by Resource Holdings, Inc. (formerly SMSA El Paso II Acquisition Corp.) (a Nevada corporation) (SEC File #0-53334, CIK # 1439746) (Company) reporting an Item 4.01 - Changes in Registrant’s Certifying Accountant and an Item 4.02 - Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Audit Report.

We have no disagreements with the statements made in the draft Form 8-K,  Item 4.01 or Item 4.02 disclosures which we read.

Yours truly,

/s/ S. W. Hatfield, CPA

S. W. Hatfield, CPA
Dallas, Texas