April 12, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington DC 20549
Dear Ladies and Gentlemen:
We are the former independent auditors for Enterra Systems Inc. (the "Company"). We have read the Company's current report on Form 8-K, dated April 12, 2007, and are in agreement with the statements regarding our firm as included in Item 4.01 of the Form 8-K to be filed with the Securities and Exchange Commission. We have no basis to agree or disagree with other statements of the Company contained therein.
Yours truly,
“DMCL”
DALE MATHESON CARR-HILTON LABONTE LLP
Chartered Accountants