EX-16.1 2 dex161.htm LETTER OF FROST, PLLC DATED JANUARY 7, 2010 Letter of Frost, PLLC dated January 7, 2010

Exhibit 16.1

LOGO

January 7, 2010

Securities and Exchange Commission

Washington, DC 20549

Re: Law Enforcement Associates Corporation

Gentlemen:

We have read Item 4.01 “Changes in Registrant’s Certifying Accountant” contained in the Law Enforcement Associates Corporation Form 8-K filed on the date hereof and are in agreement with the statements contained therein, as they relate to our firm.

 

Very truly yours,

/s/ FROST, PLLC

FROST, PLLC
Little Rock, AR

 

 

425 West Capitol Avenue, Suite 3300 | Little Rock, Arkansas 72201 | 501.376.9241 | 800.766.9241 | frostpllc.com

1200 East Joyce Boulevard, Suite 301 | Fayetteville, Arkansas 72703 | 479.695.4300

3101 Glenwood Avenue, Suite 300 | Raleigh, North Carolina 27612 | 919.782.8410

 

FROST, PLLC is an independent firm associated with Moore Stephens International Limited.