Attached files
file | filename |
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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:
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Rockwall Holdings, Inc.
File No. 000-33153
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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