The letter clearly says D&T will not act as SPNG's accountant. It does not say they resigned. <a href="http://www.sec.gov/Archives/edgar/data/1201251/000114420409053394/v163086_ex99-1.htm" rel="nofollow" target="_blank">http://www.sec.gov/Archives/edgar/data/1201251/000114420409053394/v163086_ex99-1.htm</a>