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8-K/A - FORM 8-K AMEND RE CHG ACCOUNTANTS - CREATIVE LEARNING Corpform8kamdchgacct4-13.txt
EX-16 2 form8kamdexh161april-13.txt EXH. 16.1 - ACCOUNTANT'S LETTER EXHIBIT 16.1 Borgers & Cutler CPA's PLLC www.DenverAudit.com Quality Audits & Tax April 1, 2013 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Creative Learning Corporation On February 28, 2013 my appointment as auditor for Creative Learning Corporation ceased. We have read Creative Learning Corporation's statements included under Item 4.01 of its Form 8-K/A dated April 1, 2013 and agree with such statements, insofar as they apply to me. Very truly yours, /s/ Borgers & Cutler CPA's PLLC Borgers & Cutler CPA's PLLC Certified Public Accountants Denver, CO