Attached files
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| 8-K - MOVT FROM 8-K CHANGE OF AUDITOR - MotivNation, Inc. | movtform8k.htm |
Harold Spector, CPA
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SPECTOR & ASSOCIATES, LLP
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Certified Public Accountants
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70 South Lake Ave. Suite 630
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Pasadena, CA 91101-2638
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Phone:
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626-253-1300
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Fax:
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626-584-6447
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Email:
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spectorwongcpa@aol.com
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September 22, 2010
Office of the Chief
Securities & Exchange Commission
Washington D.C. 20549
Ladies and Gentlemen:
We were previously the independent registered public accounting firm of Movtination Inc. On September 22, 2010, we resigned as the independent registered public accounting firm of Movtivnation, Inc. We have read Movtivnation Inc.’s statements included under Item 4.01 of its Form 8-K dated September 22, 2010, and we agree with such statements, except that we are not in a position to agree or disagree with Movtivnation Inc.’s statements related to the engagement of Gumbiner Savett Inc., Certified Public Accountant as the independent registered public accounting firm.
Sincerely,
/s/ Harold Spector, CPA
Harold Spector, CPA
Pasadena, California