Randall N. Drake, C.P.A., P.A.
1981 Promenade Way
Clearwater, Florida 33760
Phone: (727) 536-4863
October 19, 2009
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
In re: | WES Consulting, Inc. |
File #: | 333-141022 |
FEI #: | 59-3581576 |
Ladies and Gentlemen:
We have read the statements by WES Consulting, Inc. included under Item 4.01 of its Report on Form 8-K dated October 19, 2009, and we agree with such statements as they relate to our firm.
This is to confirm that the client-auditor relationship between WES Consulting, Inc. and Randall N. Drake, CPA, PA has ceased.
Very truly yours,
/s/ Randall N. Drake, CPA PA
Randall N. Drake, CPA, PA