Exhibit 16.1
BDO Seidman, LLP
Certified Public Accountants and Consultants
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to item 4.01(a) of Form 8-K for the event that occurred on February 12, 2007, to be filed by our former client, Terra Nova Acquisition Corporation (currently ClearPoint Business Resources, 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
BDO SEIDMAN, LLP
February 12, 2007