Exhibit 16

      [Helin, Donovan, Trubee & Wilkinson, LLP LETTERHEAD]

                        February 16, 2007

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Commissioners:

   We have read the statements made by Tiger Growth Corporation
(copy  attached),  which we understand will  be  filed  with  the
Commission,  pursuant  to Item 4 of Form  8-K,  as  part  of  the
Company's  Form 8-K report to be filed for the month of  February
2007.  We agree with such statements made insofar as they  relate
to our Firm.


                      Very truly yours,

                      /s/ Helin, Donovan, Trubee & Wilkinson, LLP
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                      Helin, Donovan, Trubee & Wilkinson, LLP