Auditor's Letter of Agreement Regarding Form 8-K Disclosure – Netfran Development Corp. and Bagell, Josephs & Company, L.L.C.
Summary
Bagell, Josephs & Company, L.L.C., an accounting firm, confirms to the Securities and Exchange Commission that it agrees with specific statements made in Item 4.01 of Netfran Development Corp.'s Form 8-K dated March 2, 2005. This letter serves as a formal acknowledgment of their agreement with the company's disclosure regarding a matter reported to the SEC.
EX-4.2 3 v013895_ex4-2.txt EXHIBIT 4.2 [Letterhead of Bagell, Josephs & Company, L.L.C.] March 2, 2005 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC Dear Sir/Madam: We have read the first and fourth paragraphs of Item 4.01 included in the Form 8-K dated March 2, 2005 of Netfran Development Corp. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Bagell, Josephs & Company, L.L.C. - ------------------------------------- Bagell, Josephs & Company, L.L.C.
