EXHIBIT 16.2

April 18, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

We have read Item 4.01 included in the Form 8-K of Matches, Inc. dated April 15, 2011, to be filed with the Securities and Exchange Commission.  We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree to disagree with other statements of Matches, Inc.  contained therein.

/s/ Bernstein & Pinchuk LLP  

Bernstein & Pinchuk LLP