Exhibit 16.1
March 15, 2012
Office of the Chief Accountant
Securities & Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: »Æ¹ÏÊÓƵ. (formerly Elite Nutritional Brands, Inc.)
We have read the disclosures of »Æ¹ÏÊÓƵ. included under Item 4.01 of Form 8-K, with respect to our firm’s dismissal as the registered independent accounting firm of »Æ¹ÏÊÓƵ. that occurred on March 15, 2012. We agree with the statements made in response to that Item insofar as they relate to our firm.
Very Truly Yours,
/s/ Lake Associates, CPA’s LLC
Lake Associates, CPA’s LLC
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