Mail Stop 04-06

January 7, 2005


Via facsimile to (905) 479-9472 and U.S. Mail

Michael A.S. Green
President
MIAD Systems, Ltd.
43 Riviera Drive, Unit 6
Markham, Ontario L3R 5J6
Canada

Re:   	MIAD Systems, Ltd.
      Form 8-K filed December 17, 2004
      Form 8-K/A filed January 6, 2005
      File No. 000-30801

Dear Mr. Green:

We have completed our review of the above referenced Item 4.01 8-K
and related filings and do not, at this time, have any further
comments.


								Sincerely,


								Craig D. Wilson
								Senior Assistant Chief
Accountant







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MIAD Systems, Ltd.
December 29, 2004
Page 2