EXHIBIT 16.1

October 2, 2008

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F. Street, NE

Washington, DC 20549

RE: Aprecia, Inc.

Ladies and Gentlemen:

We have read the statements of Aprecia, Inc. pertaining to our Firm included under Item 4.01 of Form 8-K dated September 24, 2008 and agree with such statements as they pertain to our Firm. We have no basis to agree or disagree with other statements of the Registrant contained therein.

Very truly yours,

/s/ WOLINETZ, LAFAZAN & COMPANY, CPA’S, P.C.