Plastic2Oil Inc (PTOI)

[scion]

Effective October 22, 2010, the PCAOB revoked the registration of Gately and Associates, LLC. On December 16, 2010, we filed an amended Form 10-K (the “Amended 10-K”) with the Commission for the year ended December 31, 2009. The Amended 10-K included the audited consolidated balance sheets of JBI Inc. (formerly known as 310 Holdings, Inc.), as of December 31, 2009 and 2008, and the related consolidated statements of operations, shareholders’ equity, and cash flows for the years then ended (the “Audited Financials”). The Audited Financials were audited by our independent registered public accounting firm Withum Smith + Brown, PC.

We were unable to contact Gately & Associates, LLC to request a letter addressed to the SEC stating whether or not they agree with the above statement.


AMENDMENT NO.2 TO FORM 8-K Filing Date 2011-01-06
http://www.sec.gov/Archives/edgar/data/1381105/000121390011000049/f8k010611a2_jbi.htm