EXHIBIT 7







                                               December 21, 2005


Securities and Exchange Commission
Washington, D.C., 20549

Re:  Nesco Industries, Inc. Form 8K, dated December 21, 2005

To whom it may concern:

On December  13,  2005,  Rothstein,  Kass & Company,  P.C.,  as the  independent
registered  accounting firm for Nesco Industries,  Inc. (the "Company")  advised
the management and the Audit Committee of the Company that disclosure  should be
made that the Company's  consolidated  financial  statements  for the year ended
April 30, 2005, as set forth in the  Company's  Annual Report on Form 10-KSB for
the year-ended April 30, 2005, and for the three-months  ended July 31, 2005, as
set forth in the Company's  Quarterly Report on Form 10-QSB for the three-months
ended July 31, 2005,  should no longer be relied upon.  The basis for the advice
was that the consolidated  financial statements included,  as a line item on the
consolidated  balance  sheet,  $712,500 of deferred stock issuance costs for the
proposed  issuance of shares to Cornell  Capital  Partners  LP, the  issuance of
shares was dependent on the effectiveness of the registration statement that the
Company has withdrawn. Thus, the deferred issuance costs should be treated as an
expense and the consolidated  financial  statements for the year ended April 30,
2005 and the three-months  ended July 31, 2005 should be restated to reflect the
write-off of the deferred stock issuance costs.

We  agree  with  the  information  contained  in the Form  8-K,  filed  with the
Securities and Exchange Commission on December 20, 2005

                                            Sincerely,


                                            /s/ Rothstein, Kass & Company, P.C.