July 20, 2006



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.
USA 20549

Re:      Reliant Home Warranty Corporation

Dear Sirs:

This letter will confirm that we reviewed Item 4 of the Company's Form 8-K dated
June 29, 2006 captioned "Changes in Registrant's Certifying Accountant" and that
we agree with the statements made as they relate to SF Partnership,  LLP. We are
not in a position to agree or disagree  with the  statements in Item 4 regarding
the  engagement of Berman Hopkins Wright Laham CPAs, LLP or the approval of such
engagement by the Board of Directors.

We hereby  consent to the filing of this  letter as an exhibit to the  foregoing
report on Form 8-K.

Yours very truly,

SF Partnership, LLP
- -------------------------
Chartered Accountants


cc:      Reliant Home Warranty Corporation