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8-K - ROCKWALL HOLDINGS, INC. - WESTMOORE HOLDINGS, INC.rockwall_8k-010411.htm

EXHIBIT 16.1
 
 
Mendoza, Berger & Company, L.L.P.

Certified Public Accountants
 
 
 
January 4, 2011
 
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
 
 
 
Re: 
Rockwall Holdings, Inc.
File No. 000-33153
 
 
Dear Sir or Madam:
 
We have read Item 4.01 of Form 8-K of Rockwall Holdings, Inc. dated January 4, 2011, for the event that occurred on January 4, 2011, and agree with the statements concerning our firm contained therein.
 
 
Very truly yours,
 
/s/ Mendoza, Berger & Company, LLP
 
Irvine, CA