Francis & Co., CPA's
1225 Johnson Ferry Rd. Suite 400, Marietta, GA 30068
Securities and Exchange Commission
450 - Fifth Street, NW
Washington, DC 20549
Francis & Co., CPAs is the former independent registered accountant of Manasota Group, Inc. (the "Company"). We have read the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2011, and are in agreement with the contents of ITEM 9 thereof, first three paragraphs. For the remainder of such Report, we have no basis to agree or disagree with other statements of the Company contained therein.
/S/ Eddie Y. Francis
May 14, 2013