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8-K - FORM 8-K - TAP RESOURCES, INC.fsph_8k.htm
EXHIBIT 16.1
 

 
August 24, 2011

Securities and Exchange Commission
100 F Street, NE
Washington, DC  20549
USA

Dear Ladies and Gentlemen,

We are the former independent auditors for Fresh Start Private Holdings, Inc. a Nevada corporation (the “Company”).  We have read the Company’s current report on Form 8-K dated August 22, 2011 (the “Form 8-K”) and are in agreement with the disclosures regarding our firm as included in the Form 8-K to be filed with the Securities and Exchange Commission.  We have no basis to agree or disagree with other statements of the Company contained therein.

Yours very truly,
 
 
/s/MacKay LLP  
MacKay LLP  
Chartered Accountants