Exhibit 16.1

December 19, 2008

Securities and Exchange Commission 450 Fifth Street, N.W.

Washington, DC 20549

Commissioners:

We have read the statements made by H & H Imports Inc. which was filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K report dated December 19, 2008. We agree with the statements made under Item 4.01 concerning our Firm in such Form 8-K.

Very truly yours,

/s/ Sherb & Co., LLP

Certified Public Accountants