[HALL&COMPANY Letterhead]
March 10, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Electric Aquagenics Unlimited, Inc., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Electric Aquagenics Unlimited, Inc. dated March 9, 2006. We agree with the statements concerning our Firm in such Form 8-K.
Sincerely,
/s/ Hall & Company
Hall & Company