Medaire 8-K Changes in Registrant.s Certifying Accountant

January 29, 2007

Securities and Exchange Commission
100 F Street
Washington, DC 20549

Dear Sirs/Madams:

This letter is delivered by Epstein, Weber & Conover, PLC in connection with the filing by MedAire, Inc. with the Securities and Exchange Commission of a Current Report on Form 8-K dated January 29, 2007.

We have reviewed the contents of paragraph (a) of Item 4.01 of such Current Report on Form 8-K and agree with the statements contained therein.

Very truly yours,

/s/Epstein, Weber & Conover, PLC