MacDonald Tudeme



December 15, 2005


The Board of Directors
MT Ultimate Healthcare Corp.
18301 Von Karman, Suite 250
Irvine, CA 92612

      RE: MT Ultimate Healthcare Corp.

Dear Board of Directors:

      The purpose of this letter is to tender my resignation, effective
immediately as a Director and Treasurer of MT Ultimate Healthcare Corp.   My
resignation is not because of a disagreement with MT Ultimate Healthcare
Corp., on any matter relating to its operations, policies or practices.
Instead, I desire to use my talents elsewhere.

      Good luck in the future.

                                         Sincerely,

                                         /s/ MacDonald Tudeme

                                         MacDonald Tudeme