Attached files

file filename
S-1/A - AMENDED REGISTRATION STATEMENT - Citadel EFT, Inc.cita090710s1a4.htm
EX-5.1 - OPINION LETTER - Citadel EFT, Inc.ex51.htm
EX-23.1 - AUDITOR OPINION - Citadel EFT, Inc.ex231.htm

[ex99corresp001.jpg]GBH CPAs, PC

6002 Rogerdale, Suite 500

Houston, Texas  77072

Tel:  713-482-0055

Fax:  713-482-0099


September 8, 2010



Mr. Gary DeRoos
President

Citadel EFT, Inc. (the “Company”)

1100 Irvine Blvd.

Tustin, California 92780


Dear Mr. DeRoos:


This is to confirm that the client-auditor relationship between the Company (Commission File Registration Number 333-164882) and GBH CPAs, PC ceased effective August 27, 2010.


Sincerely,

/s/ GBH CPAs, PC


GBH CPAs, PC


CC:   

Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549