Attached files
| file | filename |
|---|---|
| 8-K/A - FORM 8-K/A (AMENDMENT NO. 2) - Location Based Technologies, Inc. | lbt_8ka2-121412.htm |
Exhibit 16.1
January 31, 2013
U.S. Securities and Exchange Commission
100 F. Street, NE
Washington, DC 20549
Re: Location Based Technologies, Inc. — SEC File No. 333-139395
Gentlemen:
We have read the statements of Location Based Technologies, Inc. in Items 4.01 and 4.02 on Form 8-K/A-2 dated December 14, 2012 (and filed by the Company on or about January 31, 2013) and are in agreement with such statements.
/s/ Comiskey & Company
PROFESSIONAL CORPORATION