EX-16
2
ex16-1.txt
Exhibit 16.1
B&C Borgers & Cutler CPAs PLLC
March 1, 2013
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Rancher Energy Corporation
Effective February 22, 2013, Borgers & Cutler CPA's PLLC appointment as the
independent registered public accountant for Rancher Energy Corporation ceased.
I have read Rancher Energy Corporation's statements included under Item 4.01 of
its Form 8-K dated February 27, 2013 and agree with such statements, insofar as
they apply to Borgers & Cutler CPA's PLLC.
Very truly yours,
For and on behalf of
Borgers & Cutler CPAs PLLC
/s/ David J. Cutler
David J. Cutler
Borgers & Cutler CPAs PLLC
12650 West 64th Avenue, Unit E504, Arvada, Colorado 80004
Telephone: 303-888-2082
Fax: 303-463-5416