Attached files
| file | filename |
|---|---|
| S-1/A - BAETA CORP | v179614_s1a.htm |
| EX-5.1 - BAETA CORP | v179614_ex5-1.htm |
| EX-23.1 - BAETA CORP | v179614_ex23-1.htm |
| EX-10.21 - BAETA CORP | v179614_ex10-21.htm |
| EX-10.22 - BAETA CORP | v179614_ex10-22.htm |
| EX-10.12.18 - BAETA CORP | v179614_ex10x12x18.htm |
Stan
J.H. Lee, CPA
2160
North Central Rd. Suite # 203 tFort
Lee t NJ 07024
Mailing
address: P.O. Box 436402, San Ysidro CA 92143-9402
Tel:
619-623-7799 t Fax:
619-564-3408 t E-mail:
stan2u@gmail.com
Securities
and Exchange Commission
100 F.
Street, N.E.
Mail Stop
3030
Washington,
D.C. 20549-6010
Att:
Russell Mancuso, Branch Chief
March 29,
2010
Mr.
Mancuso and the Commission:
Please
accept this letter as formal notice of our declination to stand for re-election
as the independent registered public accounting firm for BAETA Corp. (the
“Company”) as of May 26, 2009. Our Firm has made the decision to refocus the
type and geographical concentration of clients and therefore we decline to stand
for re-election, and are effectively resigning as the independent registered
public accounting firm of the Company. Please note that there have never been
any disagreements with management regarding the audits. Furthermore, our
precious audits have never contained an adverse, modified, or disclaimer of
opinions.
Please be
advised that we have been presented with a copy of the Company’s registration
statement on Form S-1 Amendment No. 10, (the “Registration Statement”) and have
reviewed the same. We have read the Company’s disclosures set forth in the
Registration Statement and are in agreement with the disclosures in the
Registration Statement, insofar as such disclosures pertain to our
Firm.
We
consent to the filing of this letter as Exhibit 16.1 to the Registration
Statement on Form S-1, Amendment No. 10 and for future filings of the
same.
If you
would like to discuss this further please call at your convenience.
Sincerely,
|
/s/
Stan J.H. Lee, CPA
|
|
|
Stan
J.H. Lee, CPA
|