Advanced Voice Recognition Systems, Inc.
7659 E. Wood Drive
Scottsdale, AZ 85260
November 23, 2011
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Ethan Horowitz
Accounting Branch Chief
Re: Advanced Voice Recognition Systems, Inc.
Item 4.01 Form 8-K
Filed August 31, 2011
File No. 000-52390
Dear Mr. Horowitz:
On August 31, 2011, Advanced Voice Recognition Systems, Inc. filed a Report on Form 8-K regarding its change of principal accountants. This will confirm our understanding that, as our former principal accountant is no longer registered with the PCAOB, we may not include its audit reports or consents in our future filings with the Commission. Accordingly we have retained our principal accountant, Borgers & Cutler CPA’s PC, to re-audit our prior year financial statements, and we expect to file its reports for both the prior year and the current year with our next 10-K report.
Very truly yours,
/s/ Walter Geldenhuys
Walter Geldenhuys
President
