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8-K - CURRENT REPORT - Plastic2Oil, Inc.f8k012411_jbi.htm
Exhibit 16.1
 
 
 
 
WithumSmith+Brown, PC
A Professional Corporation
Certified Public Accountants and Consultants
 
 
One Spring Street
New Brunswick, NJ 08901
732.828.1614 fax 732.828.5156 
 
www.withum.com
 
Additional Offices in New Jersey, New York,
Pennsylvania, Maryland, Colorado and Florida
January 26, 2011
 
 
Securities and Exchange Commission
Washington, D.C. 20549
 
Re: JBI, Inc. (Commission File No. 000-52444)
 
Ladies and Gentlemen:
 
We have read JBI, Inc.'s statements included under Item 4.01 of its Form 8-K, dated January 26, 2011, and we agree with such statements concerning our firm.
 
Very truly yours,
 
/s/ WithumSmith+Brown, PC
 
WithumSmith+Brown, PC
New Brunswick, NJ