Attached files

file filename
8-K/A - CURRENT REPORT - PwrCor, Inc.ramc_8ka.htm
EX-99.2 - AUDITED FINANCIAL STATEMENTS - PwrCor, Inc.ramc_ex992.htm
EX-99.4 - UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION - PwrCor, Inc.ramc_ex994.htm
EX-99.1 - AUDITED FINANCIAL STATEMENTS - PwrCor, Inc.ramc_ex991.htm
EX-99.3 - UNAUDITED FINANCIAL STATEMENTS - PwrCor, Inc.ramc_ex993.htm



Silberstein Ungar, PLLC CPAs and Business Advisors

Phone (248) 203-0080

Fax (248) 281-0940

30600 Telegraph Road, Suite 2175

Bingham Farms, MI 48025-4586

www.sucpas.com


August 5, 2013


U.S. Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549-7561



Re: Receivable Acquisition & Management Corporation File No. 001-09370


Dear Ladies and Gentlemen:


We have read the statements of Receivable Acquisition & Management Corporation (the “Registrant”) in Item 4.01 on Form 8-K/A (Amendment No. 1) dated May 15 , 2013, and we are in agreement with such statements as they pertain to our firm.  We have no basis to agree or disagree with other statements of the registrant contained therein.


Yours truly,

/s/ Silberstein Ungar, PLLC

Silberstein Ungar, PLLC