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8-K - VESTIN FUND III, LLC 8-K - VESTIN FUND III LLCvfiii0410138k.htm



Exhibit 16.1




LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




 
April 9, 2013
 
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549


Dear Sir or Madam:
 
On April 8, 2013, we were notified of our dismissal as the independent registered public accountant for Vestin Fund III, LLC.  We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on April 8, 2013.  We agree with the statements made in response to that Item insofar as they relate to our Firm.
 
Very truly yours,
 
/s/ JLK Rosenberger, LLP