Attached files
| file | filename |
|---|---|
| EX-16.2 - EXHIBIT 16.2 SEALE AND BEERS - SPIRITS TIME INTERNATIONAL, INC. | ex16_2auditorsletter.htm |
| 8-K/A - FORM 8-K/A SEARS OIL & GAS CORPORATION - SPIRITS TIME INTERNATIONAL, INC. | f8k_searsoil.htm |
MOORE & ASSOCIATES, CHARTERED
ACCOUNTANTS AND ADVISORS
August 12, 2009
U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
Re: Sears Oil & Gas Corporation
Dear Sirs:
We were previously the principal auditors for Sears Oil & Gas Corporation and we reported on the financial statements of Sears Oil & Gas Corporation for the period from inception, September 9, 2005 to May 20, 2009. We have read Sears Oil & Gas Corporation 's statements under Item 4 of its Form 8-K, dated August 11, 2009, and we agree with such statements.
For the most recent fiscal period through to August 11, 2009, there have been no disagreements between Sears Oil & Gas Corporation and Moore & Associates, Chtd. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Moore & Associates, Chtd. would have caused it to make a reference to the subject matter of the disagreement in connection
with its reports.
Yours truly,
/s/ Moore & Associates, Chartered
Moore & Associates, Chartered
Las Vegas, Nevada
6490 West Desert Inn Road, Las Vegas, NV 89146
(702) 253-7499 Fax (702) 253-7501