Attached files
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| 8-K - CURRENT REPORT ON FORM 8-K - Shearson American REIT, Inc. | shearson_8k-071111.htm |
EXHIBIT 16.1
July 29, 2011
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, DC 20549
RE: Shearson American REIT
Ladies and Gentlemen:
We have read the statements included under Item 4.01 in the Form 8-K dated July 18, 2011, of Shearson American REIT (the “Company”) to be filed with the Securities Exchange Commission and we agree with such statements insofar as they relate to our firm.
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Sincerely,
/s/ Semple Marchal & Cooper LLP
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