BAGELL, JOSEPHS, LEVINE & COMPANY, L.L.C.   Certified Public Accountants
                          406 Lippincott Drive, Ste. J
                        Marlton, New Jersey 08053-4168
                     (856) 355-5900   Fax (856) 396-0022

January 13, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Dear Ladies and Gentlemen:
We  are  the  former  independent registered public accounting firm for Genesis
Capital  Corporation of  Nevada,  Inc.   (the  "Company").  We  have  read  the
Company's disclosure set forth in Item 4.01 "Changes in Registrant's Certifying
Accountant"  of the Company's Current Report on Form 8-K dated February 1, 2010
(the "Current  Report") and are in agreement with the disclosure in the Current
Report, insofar as it pertains to our firm.

Sincerely,
/s/ Bagell, Josephs, Levine & Company, LLC