March 31,
2010
Securities
and Exchange Commission 100 F Street, N.E. Washington, DC 20549
Re: Lone
Pine Holdings, Inc.
We have
read Item 4.01 of Form 8-K dated March 31, 2010 which we understand will be
filed by Lone Pine Holdings, Inc. and are in agreement with the statements
contained in section (a) as they relate to our firm. We have no basis to agree
or disagree with other statements of the registrant contained
therein.
Yours
truly,
Meyler
& Company, LLC