MALONE BAILEY LLP
CERTIFIED PUBLIC ACCOUNTING FIRM
January 7, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Re: Onyx Service & Solutions, Inc.
Dear Sirs/Madams:
We have read the Section “Changes in and Disagreements with Accountants” in Amendment No. 3 to its
Registration Statement on Form S-1 to be filed by Onyx Service & Solutions, Inc. on January 7, 2011 regarding the
change of auditors, and have the following comments:
1. We agree with the statements made as they pertain to our firm.
2. We have no basis on which to agree or disagree with any other statements made in this Section.
Yours truly,
/s/ MaloneBailey, LLP
MaloneBailey, LLP
Houston, Texas
10350 Richmond Ave., Suite 800 Houston, TX 77042 713.343.4200
15 Maider Lane, Suite 1003 New York, NY 10038 212.405.7272
www.malorebailey.com
Registered Public Company Accounting Oversight Board AICPA