EX-16.1 4 f8k011310ex16_highland.htm LETTER FROM MICHAEL F. CRONIN f8k011310ex16_highland.htm
Exhibit 16.1


Michael F. Cronin, CPA
687 Lee Road, Ste 210
Rochester, NY
14606
407-754-7027
1574 Eagle Nest Circle
Winter Springs, FL 32708


January 13, 2010
Securities & Exchange Commission
100 F Street NE
Mail Stop 6010
Washington, DC 20549

Dear Sir/Madam:

Highland Ridge, Inc.  (the “Company”) has made available to me a copy of its Current Report on Form 8-K, dated January 13, 2010 in which it provides information pursuant to item 4.01 with regard to “Changes in Registrant’s Certifying Account”.

I have reviewed the disclosure under Item 4.01 and agree with its statements concerning the scope and results of my engagement as the Company’s prior auditor.


Sincerely,
 
 
s/ Michael F. Cronin
  
Michael F. Cronin
  
Certified Public Accountant
NY, FL