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8-K/A - GIGGLES N HUGS 8-K/A/-1 - Giggles N' Hugs, Inc.gigl-8ka.htm




SEALE and BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com



November 29, 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 Amendment No. 1 to the Form 8-K dated November 8, 2010 of Giggles N’ Hugs, Inc. (formerly Teacher’s Pet, 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. We cannot confirm or deny that the appointment of De Joya Griffith & Company, LLC 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










 
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