================================================================================ HANSEN, BARNETT & MAXWELL, P.C. A Professional Corporation CERTIFIED PUBLIC ACCOUNTANTS Registered with the Public Company AND Accounting Oversight Board BUSINESS CONSULTANTS 5 Triad Center, Suite 750 Salt Lake City, UT 84180-1128 Phone: (801) 532-2200 Fax: (801) 532-7944 www.hbmcpas.com May 24, 2007 U.S. Securities and Exchange Commission Washington, D.C 20549 Ladies and Gentlemen: We have read the statements included under Item 4.01, Changes in Registrant's Certifying Accountant, in the Form 8-K/A dated May 24, 2007, of Amexdrug Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements therein insofar as they relate to our firm. We are not in a position to agree or disagree with the statements in Item 4.01 regarding the engagement of HJ Associates & Consultants, LLP. Sincerely, /s/ Hansen, Barnett & Maxwell, P.C. Hansen, Barnett & Maxwell, P.C. - --------------------------------------------------------------------------------