Attached files

file filename
8-K - Luvu Brands, Inc.v163418_8k.htm
EX-2.1 - Luvu Brands, Inc.v163418_ex2-1.htm
EX-3.4 - Luvu Brands, Inc.v163418_ex3-4.htm
EX-99.1 - Luvu Brands, Inc.v163418_ex99-1.htm
EX-3.3 - Luvu Brands, Inc.v163418_ex3-3.htm
EX-99.4 - Luvu Brands, Inc.v163418_ex99-4.htm
EX-99.2 - Luvu Brands, Inc.v163418_ex99-2.htm
EX-99.3 - Luvu Brands, Inc.v163418_ex99-3.htm
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