Exhibit
16.1
September
20, 2007
Securities
and Exchange Commission
450
Fifth
Street, N.W.
Washington,
DC 20549
Ladies
and Gentlemen:
We
are
the former independent auditors for SMI Products, Inc. (the “Company”). We have
read the Company’s current report on Form 8-K, dated September 17, 2007, and are
in agreement with the disclosure in Item 4.01, in so far as it pertains to
our
firm. We have no basis to agree or disagree with other statements of the Company
contained therein.
Yours
very truly,
“Paritz
& Co., P.A.”
PARITZ
& CO., P.A.