August 24, 2004 Securities and Exchange Commission 450 5th Street, NW Washington, DC 20549 Resolve Staffing, Inc. We agree with statements made in the following sections under Item 4 in the Form 8 K Report of Resolve Staffing, Inc. dated August 24, 2004: o The second paragraph o The first sentence of the third paragraph o The last sentence of the fourth paragraph We are unable to agree or disagree with the remainder of the statements made in Item 4 of that Form 8 K report Very truly yours, /s/ Aidman, Piser & Company, P.A -------------------------------- Aidman, Piser & Company, P.A