Exhibit 16.1

	401 Broadhollow Road, 2nd Floor
	Melville, New York 11747
	Telephone: 631-501-9600
	Fax: 631-501-1885

October 29, 2008

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K/A to be filed on or about October 29, 2008 by Perfumania Holdings, Inc., the parent company of our former client, Model Reorg, Inc. and Subsidiaries. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/    BDO Seidman, LLP

BDO Seidman, LLP