Exhibit 16.1
| Sweeney, Gates & Co. |
Certified Public Accountants and Consultants |
![[exhibit161002.gif]](https://capedge.com/proxy/8-K/0001116502-08-000493/exhibit161002.gif)
March 21, 2008
Securities and Exchange Commission
100F Street , N.E.
Washington, D.C. 20549
Re:
File No. 3530
Gel Tech Solutions, Inc.
Ladies and Gentlemen:
We have read the statements that we understand Gel Tech Solutions, Inc. will include under Item 4 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements under made under Item 4.
Yours truly,
![[exhibit161004.gif]](https://capedge.com/proxy/8-K/0001116502-08-000493/exhibit161004.gif)
Sweeney, Gates & Co.
Coral Ridge Financial Center
2419 East Commercial Blvd., Suite 303, Fort Lauderdale, FL 33308
Telephone: (954) 202-9902 Facsimile: (954) 202-9903