Attached files

                                                                  n Exhibit 16.1

                             ETANIA AUDIT 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

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Securities and Exchange Commission
450 - Fifth Street N.W.
Washington, D.C. 20549

Gentlemen:

Etania Accounting Group P.C. is the former independent registered accountant of
ERE Management, Inc. (the "Company"). We have read the Company's Current Report
on Form 8-K dated December 7, 2010, and are in agreement with the contents of
Item 4.01, paragraphs one through three. 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/ Etania Audit Group P.C.
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Cedar City, Utah,
December 15, 2010