Manchester (MNCSQ) 8-K Manchester, Inc. Appoints Rodefer Moss & Co. as Independent Auditor

October 23, 2006

Securities and Exchange Commission

100 F Street, NE

Washington, DC

20549 USA

Dear Sirs:

RE:	MANCHESTER INC.
	FILE REFERENCE NO. 000-50477

We are the former independent auditors for Manchester Inc. (the “Company”) and, as of October 20, 2006, we resigned as principal accountants of the Company. We have read Item 4.01 which is disclosed in the Company’s Current Report on Form 8-K, which the Company expects to file with the Securities and Exchange Commission on or around October 23, 2006, and are in agreement with the statements contained therein, insofar only as they relate to our firm. We have no basis to agree or disagree with other statements of the Company contained therein.

Yours truly,

“Morgan & Company”

Chartered Accountants