MASSELLA & ASSOCIATES, CPA, PLLC -------------------------------- Certified Public Accountants 458 Underhill Boulevard Syosset, NY 11791 Telephone: 516-682-0101 Telefax: 516-682-0440 July 25, 2005 Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 To Whom It May Concern: We have read the statements made by Cargo Connection Logistics Holding, Inc. (Commission File No. 000-28223) which we understand will be filed with the Commission, pursuant to Item 4 of Amendment No. 1 to Form 8-K, as part of the Company's Amendment No. 1 to Form 8-K report dated July 25, 2005. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Massella & Associates, CPA, PLLC - ------------------------------------ MASSELLA & ASSOCIATES, CPA, PLLC