Warning Management Services (WNMI) 8-K/A Changes in Registrant.s Certifying Accountant

February 7, 2007

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Commissioners:

We have read the statements made by Warning Management Services, Inc., which will be filed with the Commission pursuant to Item 4 of Form 8-K, as part of the Company’s amended Form 8-K report to be filed on February 7, 2007. We agree with such statements made insofar as they relate to our Firm.

Very truly yours,

/s/ Pohl, McNabola, Berg & Co., LLP

Pohl, McNabola, Berg & Co., LLP