MOORE STEPHENS
ELLIS FOSTER LTD.
CHARTERED ACCOUNTANTS
1650 West 1st Avenue
Vancouver, BC Canada V6J 1G1
Telephone: (604) 737-8117 Facsimile: (604) 714-5916
Website: www.ellisfoster.com
August 15, 2005
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC
USA 20549
Dear Sir and/or Madam:
Re: Trend Technology Corporation
We have read the statements made by Trend Technology Corporation (the “Company”), which we understand will be filed with the Commission, pursuant to item 4 of Form 8-K, as amended, as part of the Company's Form 8-K/A report dated August 15, 2005 and are in agreement with the statements concerning our Firm in such Form 8-K/A.
We also have no basis to agree or disagree with the Company's statements regarding Ernst & Young LLP.
Yours truly,
MOORE STEPHENS ELLIS FOSTER LTD.
/s/Moore Stephens Ellis Foster Ltd.
MSEFA partnership of incorporated professionals
An independently owned and operated member of Moore Stephens North America Inc., a member of Moore Stephens International Limited
- members in principal cities throughout the world
