Exhibit 16.1
Office of the Chief Accountant Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549
May 20, 2013
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated May 20, 2013, ofPreAxia Health Care Payment Systems, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.
Very truly yours,
Child, Van Wagoner & Bradshaw, PLLC Salt Lake City |