![](https://capedge.com/proxy/8-KA/0001328759-07-000100/petersonsullivan.jpg)
September 14, 2007
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street NW
Washington, DC 20549
Dear Sirs and Madams:
We have read Item 4.01 of the Current Report on Form 8-K/A, dated September 14, 2007 of Ethos Environmental, Inc. and we agree with the statements made with respect to information provided regarding Peterson Sullivan PLLC.
Regards,
/S/ PETERSON SULLIVAN PLLC
Seattle, Washington
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Document 2829ltr082907.doc