EXHIBIT 16.1
[Mendoza Berger & Company, LLP Letterhead]
March 30, 2010
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: International Surf Resorts, Inc.
File No. 333-146182
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of International Surf Resorts, Inc. dated March 30, 2010, for the event that occurred on March 30, 2010, and agree with the statements concerning our firm contained therein.
Very truly yours,
/s/ Mendoza Berger & Company, LLP
Irvine, CA