Request Letter from Xynergy Corporation to Former Auditor Regarding SEC Form 8-K Filing

Summary

Xynergy Corporation informs Mark Shelley of Shelley International CPA that they have hired a new accounting firm for their audit ending December 31, 2004. As required by SEC rules, Xynergy is filing a Form 8-K to notify about this change and requests that Mr. Shelley send a letter to the SEC stating whether he agrees or disagrees with the statements in Item 4 of the Form 8-K. The letter is a formal request for cooperation in fulfilling SEC disclosure requirements.

EX-10.43 2 v09348_ex10-36.txt (Exhibit 10.36) XYNERGY CORPORATION 269 So. Beverly Drive, Suite 938 Beverly Hills, CA 90212 ###-###-#### (Letterhead) Via Facsimile & U.S. Mail [480 ###-###-####] - ---------------------------------------- November 24, 2004 Mark Shelley Shelley International CPA 161 East 1st Street Mesa, AZ 85204 on Dear Mark: As we previously informed you, we have retained another accountancy firm to conduct our audit for the period ending December 31, 2004. As required by SEC rules, we are filing the attached Form 8-K for notification. We are therefore requesting that you write a letter to the Securities and Exchange Commission stating whether you agree or disagree with the statements made in Item 4 of the Form 8-K. Should you have any questions, please feel free to give us a call. Thank you for your anticipated cooperation in this matter. Sincerely, /s/ Raquel Zepeda - ----------------------------------- Raquel Zepeda President