EXHIBIT 16



August 30, 2011

Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Re:   Imagine Media, Ltd.
      EIN: 26-0731818


Commissioners:

We were  previously the principal  accountants  for Imagine Media,  Ltd., and we
reported on the financial  statements of Imagine  Media,  Ltd. as of and for the
years ended  December 31, 2010 and 2009. We have not provided any audit services
to Imagine  Media,  Ltd.  since the audit of the  December  31,  2010  financial
statements. We did conduct quarterly reviews on the interim financial statements
of Imagine  Media,  Ltd.  through June 30, 2011.  Effective  August 26, 2011, we
resigned as the principal accountants.

We have read the Company's  statements  included  under Item 4.1 of its Form 8-K
dated August 31, 2011. We agree with the statements  concerning our Firm in Item
4.1 of the Form 8-K. We have no basis on which to agree or  disagree  with other
statements made in the Form 8-K.

Very truly yours,


/s/ Cordovano and Honeck LLP

Cordovano and Honeck LLP
Englewood, Colorado