Exhibit 16.1
Larry O'Donnell, CPA, P.C.
Telephone (303) 745-4545 | 2228 South Fraser Street |
Fax (303) 369-9384 | Unit I |
Aurora, Colorado 80014 |
May 18, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: | B2Digital, Inc. |
Ladies and Gentlemen:
I have read the statements made by B2Digital, Inc. in Item 4.01 of the accompanying Form 8-K (Commission file number 0-11882), which is being filed with the Securities and Exchange Commission. I agree with the statements contained therein concerning the firm.
Very truly yours,
/s/ Larry O Donnell
Larry O’Donnell, CPA, P.C.