Termination of Client-Auditor Relationship between Xynergy Corporation and De Leon & Company, P.A.

Summary

This letter confirms that the professional relationship between Xynergy Corporation and De Leon & Company, P.A., Certified Public Accountants, has ended as of May 23, 2005. The letter is addressed to Xynergy's Chief Financial Officer and is also copied to the Securities and Exchange Commission and Xynergy's President. No further auditing or accounting services will be provided by De Leon & Company, P.A. to Xynergy Corporation.

EX-10.45 2 a4957441ex1045.txt XYNERGY CORPORATION EXHIBIT 10.45 (Exhibit 10.45) DeLeon & Company, P.A. Certified Public Accountants and Consultants 510 NW 159th Lane Pembroke Pines, Florida 33028 ###-###-#### fax ###-###-#### www.dlcpa.net [Letterhead] May 23, 2005 Mr. Edward Rose Chief Financial Officer XYNERGY CORPORATION 18851 NE 29th Avenue Aventura, Florida 33180 Dear Mr. Rose: This is to confirm that the client-auditor relationship between XYNERGY CORPORATION (Commission File Number 000-24798) and De Leon & Company, P.A. has ceased. Sincerely, /s/ De Leon & Company, P.A. - ----------------------- De Leon & Company, P.A. CC: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street Washington, DC 20549 Raquel Zepada President, XYNEGY CORPORATION