Edgewater Foods International, Inc.
400 Professional Drive
Suite 310
Gaithersburg, Maryland 20878
December 9, 2008
LBB & Associates ltd., llp
2500 Wilcrest Drive, Suite 150
Houston, Texas 77042
Gentlemen:
In connection with your consent for the Form S-1 Registration Statement (Amendment #1), we confirm to the best of our knowledge and belief the following representations made to you:
1. | We are responsible for the fair presentation in the financial statements of financial position, results of operations, and cash flows, in conformity with generally accepted accounting principles. |
2. | We have reviewed our representation letter to you dated November 21, 2008 with respect to the audited financial statements for the period ended August 31, 2008. We now repeat those representations 1 through 33 and incorporate them herein. |
3. | There have been no Board of Directors meetings subsequent to May 29, 2008. |
4. | No events have occurred subsequent to August 31, 2008 that would require adjustment in the financial statements. |
Very truly yours,
/s/ Robert Saunders | |
Robert Saunders – Chief Executive Officer | |
/s/ Mike Boswell | |
Mike Boswell – Principle Financial and Accounting Officer |