On July 15, 2009 Eide Bailly LLP resigned as the Company's independent registered public accounting firm.

The report of Eide Bailly regarding the Company's financial statements for the fiscal year ended January 31, 2009 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. However, the report of Eide Bailly for that fiscal year was qualified with respect to uncertainty as to the Company's ability to continue as a going concern. During the year ended January 31, 2009, and during the period from January 31, 2009 through July 15, 2009, the date of resignation, there were no disagreements with Eide Bailly on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Eide Bailly would have caused it to make reference to such disagreement in its reports.

The Company provided Eide Bailly with a copy of this report on Form 8-K prior to its filing with the Securities and Exchange Commission and requested that Eide Bailly furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether is agrees with above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated July 16, 2009, is filed as Exhibit 16 to this report.

Item 9.01   Exhibits

Exhibit
Number     Description of Document
------     -----------------------

16        Letter from Eide Bailly LLP.