================================================================================ Robert N. Wilkinson, Esq. A T T O R N E Y A T L A W EAGLE GATE BUILDING SUITE 1200 60 EAST SOUTH TEMPLE SALT LAKE CITY, UTAH 84111 TEL. (801) 533-9645 FAX (801) 220-0625 May 24, 2007 United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Re: Amexdrug Corporation Item No. 4.01 Form 8-K - Filed May 2, 2007 File No. 001-10304 Ladies and Gentlemen: In response to your letter of May 8, 2007 addressed to Amexdrug Corporation (the "Company"), the Company is filing an Amendment to the Form 8-K Report which includes a new second paragraph under Item 4.01(a) of the Report. In this new paragraph, the Company states the following: "Hansen, Barnett & Maxwell, P.C.'s report on the Registrant's financial statements for either of the past two years did not contain an adverse opinion or disclaimer of opinion, nor was it modified as to uncertainty, audit scope, or accounting principles." In addition, new information concerning material weaknesses has been added near the end of Item 4.01(a) and a new letter provided by the former accountant is being filed as Exhibit 16.1 to the Amended Form 8-K Report. In the letter, the former accountant agrees with the new disclosure made. Also, at the Commission's request, the Company has provided its letter addressed to the Commission which contains three specific acknowledgements requested by the Commission. If you have any questions concerning this letter, the Company's acknowledgement letter or the Amended Form 8-K Report, please let me know at your earliest convenience. Sincerely, /s/ Robert N. Wilkinson Robert N. Wilkinson RNW/mh Enclosure cc: Jack Amin - --------------------------------------------------------------------------------