Attached files
| file | filename |
|---|---|
| 8-K/A - InterCore, Inc. | v217826_8ka.htm |
| EX-16.2 - InterCore, Inc. | v217826_ex16-2.htm |
Chang G. Park, CPA, Ph. D.
t 2667 CAMINO DEL RIO S. PLAZA B t SAN DIEGO t CALIFORNIA 92108 t
t TELEPHONE (858)722-5953 t FAX (858) 761-0341 t FAX (858) 764-5480
t E-MAIL changgpark@gmail.comt
April 7, 2011
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington DC 20549
Ladies and Gentlemen:
We have read Item 4.01 and Item 4.02 of Heartland Bridge Capital, Inc.’s First Amended Form 8-K/A dated April 7, 2011, and are in agreement with the statements in Item 4.01 and 4.02 contained therein, as they relate to our firm.
Very truly yours,
/s/ Chang G. Park
____________________________
Chang G. Park, CPA
Member of the California Society of Certified Public Accountants
Registered with the Public Company Accounting Oversight Board