Request for Auditor Confirmation Letter Regarding Disagreements and Reportable Events – Xynergy Corporation and Weinberg & Company, PA

Summary

Xynergy Corporation sent this letter to its former auditor, Weinberg & Company, PA, asking them to confirm whether there were any disagreements or reportable events related to accounting principles, financial disclosures, or audit procedures during the audits for the years ending December 31, 2003, 2001, and 2000. The company requests a simple yes or no response and asks Weinberg to provide a letter to the SEC confirming their agreement with these statements. The response is requested urgently.

EX-10.42 4 v04469_ex10-42.txt (Exhibit 10.42) XYNERGY CORPORATION (Letterhead) Via Facsimile ###-###-#### June 24, 2004 Weinberg & Company, PA 6100 Glades Road, Suite 314 Boca Raton, Florida 33434 Re: Letter to SEC re 8K, Item 4. Section (b) - THIRD REQUEST Dear Sir or Madam: Your recent letter does not respond to our question regarding accounting principals. In order to simplify matters we have fashioned a yes or no questionnaire. Please fill it out and fax it back to us at ###-###-#### and ###-###-####. b) In connection with the audits of the Company's financial statements for the year ended December 31, 2003 and through the subsequent period ended as of the date of this report, there were no disagreements ("Disagreements") as defined in Item 304 (a) (1) (iv) and the instructions to Item 304 of Regulation S-K, as amended, promulgated by the Securities and Exchange Commission ("Regulation S-K") with Weinberg on any matters of accounting principles or practices, financial statement disclosure, or auditing scope and procedure which, if not resolved to the satisfaction of Weinberg, would have caused Weinberg to make reference to the matter in its reports. In addition, during the years ended December 31, 2001 and 2000 and through the subsequent period ended as of the date of this report, there were no reportable events ("Reportable Events") as defined in Item 304 (a) (1) (v) of Regulation S-K. The Company has requested that Weinberg furnish it with a letter addressed to the Securities and Exchange Commission, stating whether it agrees with the above statements, a copy of which is attached as Exhibit 10.39. ______Yes ________No TIME IS OF THE ESSENCE, PLEASE RESPOND TO THIS AT YOUR EARLIEST CONVENIENCE. XYNERGY CORPORATION /s/ - -----------------------------------