Smith & Company
          A Professional Corporation of Certified Public Accountants
                         4764 South 900 East, Suite 1
                       Salt Lake City, Utah  84117-4977
                                (801) 281-4700


January 2, 2006


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of  Smith &  Company  was  previously  principal  accountant  for  RMD
Technologies, Inc. ("Company") and reported on the financial statements of  the
Company for the fiscal years ended May 31, 2005 and 2004.  On  January 1, 2006,
we changed our accounting practice from a corporation to a professional limited
liability company, Child, Van Wagoner  &  Bradshaw,  PLLC.  We  have  read  the
Company's statements included under Item 4.01 of its Form 8-K dated January  2,
2006, and agree with such statements.

                                              Very truly yours,



                                              /s/ Smith & Company
					      ___________________
                                              Smith & Company