August 20, 2007

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements of Syndication, Inc. pertaining to our firm included
under Item 4.01 of Form 8-K dated August 15, 2007 and agree with such statements
as they pertain to our firm. We have no basis to agree or disagree with other
statements of the registrant contained therein.

Sincerely,

/s/ HJ & Associates, LLC

HJ & Associates, LLC