EXHIBIT 99.1

ABBM Group, Ltd LLP
Certified Public Accountants
	9575 Katy Freeway, Suite 370
	Houston, Texas 77024
	(713) 552-9800
	FAX (713) 552-9700
	www.abbmgroup.com

April 18, 2012

By Fax and Regular Mail:   202.772.9252

SEC – Office of the Chief Accountant

Attn: SECPS Letter File

Securities and Exchange Commission

Mail Stop 6561

100 F Street, NE

Washington, DC 20549

By E-Mail and Regular Mail

Mr. Claus Wagner

Chief Executive Officer

Motor Sport Country Club Holdings, LLC

11100 W. 8th Avenue, Suite 200

Lakewood, CO 80215

Ladies and Gentlemen:

We have received a copy of, and are in agreement with, the statements being made by Motor Sport Country Club Holdings, Inc. in Item 4.02 of its Form 8-K dated April 18, 2012 and captioned “Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.”

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Very truly yours,

ABBM Group, Ltd, LLP

International Associate

UK 200 GROUP

Affiliated Offices in Principal Cities Around The World