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8-K - 8-K - FOUR RIVERS BIOENERGY INC.f8k120810.htm

Exhibit 16.1




RBSM LLP

Certified Public Accountants

5 West 37th Street

9th Floor

New York, New York 10018




December 23, 2010



Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561


Dear Sirs/Madams:


We have read Item 4.01 of Four Rivers Bioenergy Inc.’s (the “Company”) Form 8-K dated December 23, 2010, and are in agreement with the statements relating only to RBSM LLP contained therein. We have no basis to agree or disagree with other statements of the Company contained therein.


Very truly yours,


/s/ RBSM LLP


RBSM LLP