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8-K - Net Medical Xpress Solutions, Inc.nmxs_8k.htm
January 24, 2011


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

RE:     NEW MEXICO SOFTWARE, INC.

Ladies and Gentlemen:

We  have  read  the  statements  made  by  NEW MEXICO SOFTWARE, INC. in Item 4.01 of the accompanying  Form  8-K, which is being filed with  the  Securities  and  Exchange  Commission.  We agree with the statements contained therein concerning our firm.

Very truly yours,

/s/ Beckstead and Watts, LLP
BECKSTEAD AND WATTS, LLP