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8-K - FORM 8-K - RIDGEFIELD ACQUISITION CORPrac-02118k.txt
EX-16.1 2 ex16-1.txt EXHIBIT 16.1 Exhibit 16.1 Letter from Mark Bailey & Company, Ltd. February 1, 2011 Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Dear Sirs: We have read the statements made by the Company in Item 4.01 of its Current Report on Form 8-K dated January 31, 2011. We agree with the statements concerning our firm in such Current Report on Form 8-K. We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K. Sincerely, /s/ Mark Bailey & Company, Ltd.