We are
the former independent registered public accounting firm for Azzurra Holding
Corporation (the “Company”). We have read the Company’s disclosure set
forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the
Company’s Current Report on Form 8-K dated July 14, 2008 (the “Current Report”)
and are in agreement with the disclosure in the Current Report, insofar as it
pertains to our firm.