November
5, 2009
Securities
and Exchange Commission
100 F.
Street, N.E.
Washington,
DC 20549
RE:
Cetrone Energy Company
We have
read the statements that we understand Cetrone Energy Company will include under
Item 4.01 of the Form 8-K report it will
file
regarding the recent change of auditors. We agree with such statements made
regarding our firm.
Regards,
/s/ The
Blackwing Group, LLC
Certified
Public Accountants
