Exhibit 16.1
March 15, 2012
Office of the Chief Accountant
Securities & Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: 麻豆色情片. (formerly Elite Nutritional Brands, Inc.)
We have read the disclosures of 麻豆色情片. included under Item 4.01 of Form 8-K, with respect to our firm’s dismissal as the registered independent accounting firm of 麻豆色情片. that occurred on March 15, 2012. We agree with the statements made in response to that Item insofar as they relate to our firm.
Very Truly Yours,
/s/ Lake Associates, CPA’s LLC
Lake Associates, CPA’s LLC
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