September 11, 2009 Craig Wilson Senior Assistant Chief Accountant U.S. Securities & Exchange Commission Division of Corporation Finance 100 F Street, NE | Washington DC 20549 Dear Mr. Wilson: This is to advise your office that Nasus Consulting will secure a re-audit of its 2008 annual results by a PCAOB registered firm before we file our 10-K for 2009. Our current audit firm has advised us that they will conduct their review of our September 30 results without completing a re-audit of 2008 as they took extra time on the June 30 Q in order to become familiar with the scope of the past audit. Sincerely, /s/ John Jenkins John Jenkins Chief Executive Officer Nasus Consulting, Inc. 258 Southhall Lane, Suite 420 Maitland, Florida 32751 CC: Melissa Feider Securities and Exchange Commission