Exhibit 16.1

MICHAEL T. STUDER CPA P.C.

18 East Sunrise Highway, Suite 311

Freeport, NY11520

Phone: (516) 378-1000

Fax: (516) 546-6220

March 9,2010

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N. E.

Washington D.C. 20549

Re: Wolf Resources, Inc.

Gentlemen:

I have read Wolf Resources, Inc.'s statements included under Item 4.01 of the accompanying Form 8-K and I agree with such statements as they relate to my firm.

I hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Very truly yours,

/s/ Michael T. Studer 

Michael T. Studer

President