Exhibit 16.1




                           Borgers & Cutler CPA's PLLC
                               www.DenverAudit.com
                              Quality Audits & Tax



March 15, 2013

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Re: Creative Learning Corporation

On February 28, 2013 my appointment as auditor for Creative Learning Corporation
ceased. I have read Creative Learning  Corporation's  statements  included under
Item  4.01 of its  Form  8-K  dated  February  28,  2013  and  agree  with  such
statements, insofar as they apply to me.

Very truly yours,


/s/ Borgers & Cutler CPA's PLLC
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Borgers & Cutler CPA's PLLC
Certified Public Accountants
Denver, CO