Phone (310) 568-1625 |
Fax (310) 410-0371 |
www.kabanico.com |
March 16, 2010
Office of the Chief Accountant
SECPS Letter File
Mail Stop 9-5
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: BIOSHAFT WATER TECHNOLOGY, INC.
File No. 000-52393
We have read the statements that we understand BIOSHAFT WATER TECHNOLOGY, INC. will include under Item 4.01 of the Form 8-K report, dated March 16, 2010, it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.
Very truly yours,
Kabani & Company, Inc.