JEFFREY G. KLEIN, P.A.
2600 NORTH MILITARY TRAIL, SUITE 270
BOCA RATON, FLORIDA 33431
Telephone: (561)997-9920 Telefax: (561)241-4943
November 14, 2006
Mr. Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
RE: Cybrdi, Inc.
FILE NO. 000-09081
Dear Mr. Rosenberg:
The following information is supplied in response to the Commission's
letter dated September 26, 2006.
In response to item 2, attached hereto is a copy of the Weinberg &
Company, P.A. audit opinion for the period ended December 31, 2006. A copy of
this opinion will be included in the Company's amended Form 10-k which we are
currently in the process of preparing for filing.
Should you have any further questions, please do not hesitate to
contact the undersigned.
Sincerely,
Jeffrey G. Klein
[LOGO} WEINBERG & COMPANY, P.A.
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CERTIFIED PUBLIC ACCOUNTANTS
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Stockholders of:
Cybrdi Inc. and Subsidiary
We have audited the accompanying consolidated statements of operations and
comprehensive income, stockholders' equity and cash flows of Cybrdi Inc. and
Subsidiary for the year ended December 31, 2003. These consolidated financial
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these consolidated financial
statements based on our audits.
We conducted our audit in accordance with auditing standards of the Public
Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the
consolidated financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and
disclosures in the consolidated financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall consolidated financial statement
presentation. We believe that our audit provides a reasonable basis for our
opinion.
In our opinion, the consolidated financial statements referred to above present
fairly, in all material respects, the results of operations and cash flows of
Cybrdi Inc. and Subsidiary for the year ended December 31, 2003, in conformity
with accounting policies generally accepted in the United States of America.
/s/ WEINBERG & COMPANY, P.A
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WEINBERG & COMPANY, P.A
Boca Raton, Florida
April 9, 2004
6100 Glades Road o Suite 314 1925 Century Park East o Suite 1120 Room 2707, 27/F
Boca Raton, Florida 33434 Los Angeles, California 90067 Shui On Centre o 6-8 Harbour Road
Telephone 561.487.5765 Telephone 310.601.2200 Wanchai, Hong Kong, P.R.C.
Facsimile 561 487 5766 Facsimile 310.601.2201 Telephone 852-2780-7231
www.cpaweinberg.com Facsimile 852-2780-8717