December 10, 2007 Mr. Tom Friedberg Chief Executive Officer Dekania Corp. 2929 Arch Street, Suite 1703 Philadelphia, PA 19104 Dear Mr. Friedberg:

Exhibit 16.1

December 10, 2007

Xx. Xxx Xxxxxxxxx
Chief Executive Officer
Dekania Corp.
0000 Xxxx Xxxxxx, Xxxxx 0000
Xxxxxxxxxxxx, XX 00000

Dear Xx. Xxxxxxxxx:

Effective October 3, 2007, the partners of Xxxxxxxxx Xxxxx Xxxxxxx LLP (GGK), became partners of McGladrey & Xxxxxx, LLP in a limited asset purchase agreement. As a result of this transaction, the client-auditor relationship between Dekania Corp. (Commission File Number 001-33285) and GGK, independent registered public accounting firm, has ceased.

Sincerely,

/s/ Xxxxxxxxx Xxxxx Xxxxxxx LLP

XXXXXXXXX XXXXX XXXXXXX LLP

cc:        PCAOB Letter File
        Office of the Chief Accountant
        Securities and Exchange Commission
        000 X Xxxxxx X.X.
        Washington, D.C. 20549-7561