Exhibit 16.3

 

McGladrey & Pullen

Certified Public Accountants

 

	McGladrey & Pullen,LLP
	One Church Street
	New Haven, Connecticut 06510-3332.
	O (203)773-1909 F(203)773-0691
	www.mcgladrey.com
		December 7,2007

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read IWT Tesoro Corporation’s statements included under item 4.01(a) of its Form 8-K filed on December 7, 2007, and we agree with such statements concerning our firm.

 

/s/ McGladrey & Pullen, LLP
McGladrey & Pullen,LLP

 

 

McGladrey & Pullen, LLP is a member firm of RSM International,
an affiliation of separate and independent legal entities