The Engraving Masters, Inc.
3717 W. Woodside
Spokane, WA 99208
September 22, 2009
| To: | United States Securities and Exchange Commission |
| | Division of Corporation Finance |
| | 100 F Street, N.E. |
| | Washington, D.C. 20549 |
| | |
| Re: | The Engraving Masters, Inc. (the “Registrant”) |
| | Form 8-K |
| | Filed August 3, 2009 |
| | File No.: 000-52942 |
Dear Sir or Madam:
On August 3, 2009, the Registrant filed a current report on Form 8-K regarding a change of its certifying accountants. Subsequently, the Commission notified the Registrant that the PCAOB had revoked the registration of Moore & Associates, Chartered, the Registrant’s prior certifying accounting firm.
The Registrant hereby acknowledges that, if necessary, its present certifying accountants, De Joya Griffith & Company, LLC, are prepared to re-audit any period, as may be required.
Best Regards,
/s/ David Uddman
David Uddman
President
The Engraving Masters, Inc.
