PRICEWATERHOUSECOOPERS [LOGO]

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                                             Kesselman & Kesselman
                                             Certified Public Accountants (Isr.)
                                             Trade Tower, 25 Hamered Street
                                             Tel Aviv 68125 Israel
                                             P.O. Box 452 Tel Aviv 61003 Israel
                                             Telephone +972-3-7954555
                                             Facsimile +972-3-7954556

December 21, 2005

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Safetek International, Inc. (the
"Registrant"), which were filed with the Commission on December 16, 2005,
pursuant to Item 4.01 of Form 8-K, as part of the Registrant's Form 8-K report
dated December 13, 2005. We do not agree with the statements concerning our Firm
contained in such Form 8-K, or in the notification of late filing for the
Registrant's Form 10-QSB for the quarter ending September 30, 2005 referred to
in such Form 8-K, that characterize us as determining that it was necessary for
the Registrant to restate its financial statements. As indicated by the
Registrant in the third paragraph of the Form 8-K under the caption "The Former
Accountant," as well as in the penultimate sentence of the sixth paragraph under
that caption, we had not reached a conclusion. It should also be noted that we
were not the Registrant's independent registered public accounting firm for any
of the periods to which the potential restatement relates. We also do not agree
with the statements in such Form 8-K, or in the aforementioned notification of
late filing that characterize us as being responsible for the preparation of the
Company's financial statements. The Registrant, and not its independent
registered public accounting firm, is responsible for preparation of the
Registrant's financial statements. We have no basis for agreeing, or disagreeing
with the Registrant's stated reason for dismissing us.

Very truly yours,


/s/ Kesselman & Kesselman


Kesselman & Kesselman is a member of PricewaterhouseCoopers International
Limited, a company limited by guarantee registered in England and Wales.