Exhibit 16.1
(HEIN & ASSOCIATES LOGO)
February 11, 2009
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 of Form 8-K for the event that occurred on February 9, 2009, to be filed by our former client, Access Plans USA, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
HEIN & ASSOCIATES LLP
Hein & Associates LLP
     
 
  14755 Preston Road, Suite 320
 
  Dallas, Texas 75254
 
  Phone: 972-458-2296
 
  Fax: 972-788-4943
 
  www.heincpa.com