Acknowledgment Letter from Thomas Leger & Co., L.L.P. to SEC Regarding Unicorp, Inc. Form 8-K

Summary

Thomas Leger & Co., L.L.P., an accounting firm, sent this letter to the Securities and Exchange Commission (SEC) regarding statements made by Unicorp, Inc. in a recent Form 8-K filing. The firm confirms its agreement with specific statements about it in the filing and clarifies it has no comment on other statements. This letter serves as a formal acknowledgment required by SEC regulations when a company changes its certifying accountant.

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EX-10.1 2 exhibit.htm EXHIBIT 10.1 exhibit.htm
EXHIBIT 10.1

Thomas Leger & Co., L.L.P.
1235 North Loop West, Suite 907
Houston, Texas 77008


January 16, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE:            Unicorp, Inc. – SEC File No. 2-73389

Dear Sir or Madam:

We have read the statements made by Unicorp, Inc., which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K report dated January 14, 2008.  We agree with the statements regarding our firm made in the first, second, fifth and sixth paragraphs of the Form 8-K.

We have no basis on which to agree or disagree with any other statements made in the Form 8-K and, accordingly, make no comment on such statements.

Very truly yours,


/s/  Thomas Leger & Co., L.L.P.
  Thomas Leger & Co., L.L.P.