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8-K - CURRENT REPORT - SMOKY MARKET FOODS INCform8k.htm

 

Exhibit 16.1

 

July 3, 2012

 

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

  

Dear Sir/Madam:

 

We have read the statements included under Item 4.01 in the Form 8-K dated June 22, 2012 of Smoky Market Foods, Inc. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal. We cannot confirm or deny that the appointment of Silberstein Ungar was approved by the Board of Directors, or that they were not consulted prior to their appointment as auditors.

 

Very truly yours,

  

/s/ Seale and Beers, CPAs                     
   
Seale and Beers, CPAs  
Las Vegas, Nevada