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8-K/A - CannAwake Corpv224065_8ka.htm
EXHIBIT 16

LETTER ON CHANGE IN CERTIFYING ACCOUNTANT FROM RBSM LLP

May   , 2011

Securities and Exchange Commission
Washington, D.C.  20549

Dear Sirs:

We have read Item 4.01 of the Form 8-K dated May 24, 2011, of Delta Mutual, Inc. and are in agreement with the statements contained in the first and second paragraphs of Item 4.01 on Page 2 therein. We have no basis to agree or disagree with the other statements of the Company contained therein.
 
We hereby confirm that there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K) that occurred within the period of this firm’s engagement.


Sincerely,

By:  /s/ RBSM LLP
RBSM LLP

cc:   Daniel Peralta