Ariel Way (NFDV) 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

  Exhibit 7

BAGELL, JOSEPHS, LEVINE & COMPANY, L.L.C.

Certified Public Accountants

406 Lippincott Drive, Ste. J

Marlton, New Jersey 08053-4168

(856) 346-2828   Fax (856) 396-0022

May 28, 2008

Securities and Exchange Commission

450 5th Street N.W.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.02 of Form 8-K for the event that occurred on May 23, 2008, to be filed by our client, the Ariel Way, Inc.  We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ Bagell, Josephs, Levine & Company, L.L.C.

Bagell, Josephs, Levine & Company, L.L.C.

Marlton, NJ 08053