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8-K/A - AMENDMENT 1 TO FORM 8-K - Global Arena Holding, Inc.globalarena8k011711am1v3.htm

[Marcum LLP Letterhead]







Exhibit 16






February 14, 2012




Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549


Commissioners:


We have read the statements made by Global Arena Holding, Inc. under Item 4.01 of its Form   8-K/A dated January 24, 2012.  We agree with the statements concerning our Firm in such Form 8-K/A.  We are not in a position to agree or disagree with other statements of Global Arena Holding, Inc. contained therein.


/s/ Marcum LLP


Marcum LLP

New York, NY