March 4, 2003
Mr. William E. Sliney
PASW, INC.
9453 Alcosta Boulevard
San Ramon, CA 94583
Dear Mr. Sliney:
This is to confirm that the client-auditor relationship between PASW, INC. (Commission file number 333-75137) and Merdinger, Fruchter, Rosen & Company, P.C. has ceased.
Very truly yours,
MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C.
Leonard Fruchter, CPA
LF:lg
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549
Gentlemen:
We have read and agree with the representations in Item 4 of Form 8-K of PASW, INC. dated February 27, 2003 relating to Merdinger, Fruchter, Rosen & Company, P.C.
MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C.
Certified Public Accountants
New York, New York
March 4, 2003