September 29, 2010

Amper, Politziner and Mattia, LLP

2015 Lincoln Highway

Edison, NJ  08818-0988

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549-7561

Dear Sirs/Madams:

We have read Zoo Entertainment, Inc.’s statements included under Item 4.01 on its Form 8-K filed on September 29, 2010 and we agree with such statements concerning our firm.

/s/ Amper, Politziner & Mattia, LLP