Arcland Energy Corp (fka ACLY)

[567tbd]

ACLY- They need the letter from the previous accountant

Form 8-K for Item 4.01 Filed April 12, 2011

1. We see you have not filed the Exhibit 16 letter from the predecessor auditors as
required by Item 304(a)(3) of Regulation S-K. Please amend your report to
include as Exhibit 16 a letter of a recent date from your former auditors
addressing the disclosures by your company in both the initial Form 8-K and in
the amendment to be filed. You should file your amendment as a Form 8-K/A
with the Item 4.01 designation.

What sticklers, One small thing is holding up everything else.
At least it's nothing big.

567

GL