<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>ex16-1.txt
<DESCRIPTION>LETTER FROM FORMER ACCOUNTANT
<TEXT>
                                                                    Exhibit 16.1

                                [KBL, LLP LOGO]
           201 E. Kennedy Boulevard, Suite 1111, Tampa, Florida 33602
                    Office: (813)227-9100 Fax: (813)227-8866


January 4, 2010


Office of the Chief Accountant
PCAOB Letter File
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6561

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K/A dated December 30, 2009 of Kesselring
Holding Corporation, and are in agreement with the statements contained therein.

Respectfully,


/s/ KBL, LLP
----------------------
KBL, LLP
Tampa, Florida
</TEXT>
</DOCUMENT>