Exhibit
16.1
June 8,
2010
Securities
and Exchange Commission
100 F
Street N.E.
Washington,
D.C. 20549-7561
We have
been furnished with a copy of the response to Item 4.01 of Form 8-K for the
event that occurred on June 3, 2010, to be filed by our former client, Enable
Holdings, Inc. We agree with the statements made in response to that
Item insofar as they relate to our Firm.
Very
truly yours,
/s/ BDO
Seidman, LLP
Chicago,
Illinois