Published on May 23, 2008
MICHAEL
T. STUDER CPA P.C.
18
East Sunrise Highway, Suite 311
Freeport,
New York 11520
Telephone:
(516) 378 - 1000
Fax:
(516)
546 - 6220
May
20,
2008
Securities
and Exchange Commission
Mail
Stop
11-3
450
Fifth
Street, N.W.
Washington,
DC 20549
USA
Re:
Versa Card, Inc.
Dear
Sir/Madams:
I
have
read Versa Card, Inc.’s statements included under Item 4.01 of its Form 8-K
dated May 20, 2008, and I agree with such statements as they relate to my
firm.
I
hereby
consent to the filing of this letter as an exhibit to the foregoing report
on
Form 8-K,
|
Yours
very truly,
/s/
Michael
T. Studer
Michael
T. Studer
President
|