Exhibit 16.1
SEMPLE, MARCHAL & COOPER, LLP |
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July 29, 2008
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Tempco, Inc., which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K. We agree with the statements concerning our Firm in such 8-K/A as contained in Item 4.01, A, B, D, and E. As to all other items, we have no knowledge.
Sincerely,
/s/ Semple, Marchal & Cooper, LLP