PCS Edventures! (PCSV) 10-Q2010 Q1 Quarterly report

Filed: 12 Aug 09, 12:00am

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Exhibit 18

August 12, 2009

Board of Directors
PCS Edventures!.com, Inc.
345 Bobwhite Ct. Ste. 200
Boise, ID 83706

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form 10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company’s Quarterly Report on Form 10-Q for the period ended June 30, 2009. Note 13 therein describes a change in accounting principle regarding revenue recognition. In expressing our concurrence below we have relied on management’s determination that this change in accounting principle is preferable. Based on our reading of management’s stated reasons and justification for this change in accounting principle in the Form 10-Q, and our discussions with management as to their judgment about the relevant business planning factors relating to the change, we concur with management that such change represents, in the Company’s circumstances, the adoption of a preferable accounting principle in conformity with Statement of Financial Accounting Standards No. 154,Accounting Changes and Error Corrections.

We have not audited any financial statements of the Company as of any date or for any period subsequent to March 31, 2009. Accordingly, our comments are subject to change upon completion of an audit of the financial statements covering the period of the accounting change.

Very truly yours,

M&K CPAS, PLLC