Beckstead and Watts, LLP
Certified Public Accountants
2425 W Horizon Ridge Parkway
Henderson, NV 89052
702.257.1984 tel
702.362.0540 fax
January 26, 2007
United States Securities and Exchange Commission
Office of the Chief Accountant
100 F Street NE
Washington, D.C. 20549
Re: Pet Express Supply, Inc.
Dear Sir or Madam:
We have read Pet Express Supply, Inc.’s statements included under Item 4.01 of its Form 8-K to be filed on January 25, 2007, and we agree with the statements concerning our firm except that we can neither confirm or deny that the Audit Committee approved the change, or that Weaver & Martin, CPA’s were not consulted prior to the change.
Very truly yours,
/s/ Beckstead and Watts, LLP
Beckstead and Watts, LLP