Exhibit 16.1

Eisner LLP 

Accountants and Advisors 

750 Third Avenue 

New York, New York 10017-2703

Tel. 212-949-8700 

Fax 212-891-4100 

www.eisnerllp.com

EISNER

September 21, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Avenue Entertainment Group, Inc.

Gentlemen:

We have read Item 4.01 of Form 8-K dated September 18, 2007 of Avenue Entertainment Group, Inc. and are in agreement with the statements contained in the second paragraph of Item 4.01. We have no basis to agree to disagree with other statements of the registrant contained therein.

Very truly yours,

/s/ Eisner LLP

Eisner LLP