Exhibit 16.1



                   Argy & Company


Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We were previously the independent registered accountants
for Cal Bay International, Inc. (the "Corporation") and on
March 31, 2005 we reported on the financial statements of
the Corporation as of and for the year ended December 31,
2004. On March 29, 2006, we were dismissed as independent
accountants of the Corporation. We have read the Corporation's
statements included under Item 4.01 of its Form 8-K for March
29, 2006, and we agree with such statements; except that we
are not in a position to agree or disagree with the statement
that the Corporation's board of directors approved the
dismissal of Argy & Company and approved the retaining of
Lawrence Scharfman & Company as the Corporation's independent
registered accounting firm.





Signed: /s/ Argy & Company
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Date: 4-11-06
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