THE
BLACKWING GROUP, LLC
18921G
E VALLEY VIEW PARKWAY #325
INDEPENDENCE,
MO 64055
816-813-0098
January
4, 2010
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 as an
exhibit included with the Form 8-K/A 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