April 22,
2008
Office of
the Chief Accountant
SECPS
Letter File
Mail Stop
9-5
Securities and Exchange Commission
450 Fifth
Street, NW
Washington,
DC 20549
Re:
Secured Diversified Investment, Ltd.
File No.
000-30653
We
have read the statements that we understand Secured Diversified
Investment, Ltd. will include under Item 4.01 of the Form 8-K/A report,
dated April 17, 2008, it will file regarding the change of auditors. We agree
with such statements made
regarding our firm. We have no basis to agree or disagree with other
statements made under Item 4.01.
Very
truly yours,
/s/ Kabani &
Company, Inc.