ISRAELOFF, TRATTNER & Co., P.C.
                          Certified Public Accountants
                              1225 Franklin Avenue
                              Garden City, NY 11530
                            Telephone (516) 242-3300
                            Facsimile (516) 242-3310


Securities and Exchange Commission
Washington, D.C. 20549


Ladies and Gentlemen:


With regard to the  disclosures  addressing Item 304 of Regulation S-B appearing
in Compliance Systems  Corporation's Form SB-2, we have read the statements made
by the  Company  therein  and  insofar as they  relate to our firm and our audit
engagements, we agree with those statements.



/s/ ISRAELOFF, TRATTNER & Co., P.C.



Garden City, New York
May 8, 2006