Ats 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 99.1

September 27, 2006

Securities and Exchange Commission

Washington, D.C.

We have read the statements made by Federal Services Acquisition Corporation in Item 4.02 of the Form 8-K dated September 27, 2006 and concur with the statements made.

/s/ Eisner LLP

Eisner LLP