EX-16 2 harcom8k111009ex161.htm EX. 16.1 LETTER FROM SEALE AND BEERS, CPA???S Exhibit 16.1

Exhibit 16.1




SEALE AND BEERS, CPAs

PCAOB & CPAB REGISTERED AUDITORS

www.sealebeers.com





November 9, 2009


Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549


Ladies and Gentlemen:


The firm of Seale and Beers, CPAs was previously principal accountant for Harcom Productions, Inc. (the "Company") and has reviewed its quarterly financial statements through June 30, 2009. Effective November 6, 2009, the Company dismissed Seale and Beers, CPAs as its principal accountants.  We have read the Company's statements included in its Form 8-K dated November 6, 2009, and agree with such statements contained therein insofar as they relate to our firm. We cannot confirm or deny that the appointment of Sutton, Robinson Freeman and Co. P.C. was approved the by Board of Directors, or that they were not consulted prior to their appointment as auditors.





Sincerely,


/s/ Seale and Beers, CPAs


Seale and Beers, CPAs

November 9, 2009













Seale and Beers, CPAs PCAOB & CPAB Registered Auditors

6490 WEST DESERT INN RD, LAS VEGAS, NEVADA 89146 (702) 253-7492 Fax: (702)253-7501