December 10, 2007 Mr. Tom Friedberg Chief Executive Officer Dekania Corp. 2929 Arch Street, Suite 1703 Philadelphia, PA 19104 Dear Mr. Friedberg:Dekania Corp. • December 12th, 2007 • Blank checks
Effective October 3, 2007, the partners of Goldstein Golub Kessler LLP (GGK), became partners of McGladrey & Pullen, 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.
