EXHIBIT 7.1
November 26, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Visual Management Systems, Inc., which we understand will be filed with the Commission, pursuant to Item 4.02 of Form 8-K, as part of the Company's Form 8-K report dated November 26, 2007. We agree with the statements in such Form 8-K.
Very truly yours, | ||
/s/ Sobel & Co., LLC | ||
Sobel & Co., LLC |