Exhibit 18


Neptune Industries, Inc.
21218 St. Andrews Blvd.
Boca Raton, FL 33433

Dear Sirs:

As discussed in Note 1 to the financial statements for the three months ended
September 30, 2007, the Company changed its method of accounting for
inventory. Prior to the three months ended September 30, 2007, the Company
measured its fish inventories based on a pre-determined average cost per pound
applied to the total pounds of fish on hand at the end of each accounting
period. Beginning July 1, 2007, the Company began measuring its fish
inventory based on actual direct costs of production allocated to the
separate raceways and tanks on the farm in proportion to the number of
pounds in each against the total pounds of fish on hand at the end of each
month. This change in method from average to actual cost better reflects
the true cost of the inventory and resulted in a reduction of inventory of
$222,460 as of July 1, 2007. This reduction was charged directly to the
accumulated deficit of the Company as of July 1, 2007 because the Company
was unable to determine the effects of the change for periods prior to July
1, 2007 for lack of information to measure the requisite amounts. This
reporting is in conformity with FASB 154, Accounting Changes and Error
Corrections.

As you have requested, we have discussed with you the circumstances, business
judgment, and all other underlying factors that contributed to your decision
to make this accounting change.

Based on our review of the attendant circumstances and discussions with
management, we concur that the newly adopted method of accounting for
inventory as described in Note 1 is preferable under the circumstances.

Because we have not audited any financial statements of the Company as of any
date or for any period subsequent to June 30, 2007, we do not express an
opinion on the financial statements for the three months ended September 30,
2007.

Very truly yours,


/s/ Berman Hopkins Wright & LaHam, CPAs and Associates, LLP

November 19, 2007
Winter Park, FL