KABANI & COMPANY, INC.
Certified Public Accountants
6033 West Century Blvd., Suite 810, Los Angeles, CA 90045
Phone (310) 694-3590
Fax (310) 410-0371
www.kabanico.com
May 26, 2009
Office of the Chief Accountant
SECPS Letter File
Mail Stop 9-5
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Trist Holdings, Inc.
File No. 000-52315
We have read the statements that we understand Trist Holdings, Inc. will include under Item 4.01 of the Form 8-K/A report, dated May 13, 2009, it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.
Very truly yours,
/s/ Kabani & Company, Inc.