Accountant Acknowledgment Letter Regarding Change in Accountants for Limco-Piedmont, Inc.

Summary

Tullius Taylor Sartain & Sartain LLP, the former accounting firm for Limco-Piedmont, Inc., confirms its agreement with certain statements made by Limco-Piedmont in its Form S-1 filing to the SEC regarding the change in accountants. The letter specifies which statements the firm agrees with and notes where it has no basis to agree or disagree. This acknowledgment is a standard part of the disclosure process when a company changes its independent auditors.

EX-10.12 14 c47881_ex10-12.txt April 16, 2007 Securities and Exchange Commission Washington, D. C. 20549 Commissioners: We have read Limco-Piedmont, Inc.'s statements in its Form S-1 dated April 16, 2007, under the caption "Change in Accountants" included pursuant to Item 304 of Regulation S-K. We agree with the statements concerning our firm made in the second and third paragraphs, the first sentence of the fourth paragraph and the sixth paragraph. We have no basis to agree or disagree with the first paragraph, the second and third sentences of the fourth paragraph, and the fifth paragraph. /s/ Tullius Taylor Sartain & Sartain LLP