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8-K - FORM 8-K FOR 04-23-2013 - CODESMART HOLDINGS, INC.form_8-k.htm

EXHIBIT 16.1


DKM Certified Public Accountants

2451 N. McMullen Booth Road, Suite 308

Clearwater Florida 33759-1362

855.334.0934

www.dkmcpas.com



Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549


April 23, 2013



Dear Sir/Madam:


We have read the statements included in the Form 8-K dated April 23, 2013, of First Independence Corp, to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.



Very truly yours,


/s/ DKM Certified Public Accountants

DKM Certified Public Accountants

Clearwater, Florida