GEORGE
SMART, CPA
2301
SOUTH JACKSON STREET, SUITE 101-G
SEATTLE,
WASHINGTON 98144
Fax (206)
328-0383
E-Mail
STEWCPASEA@AOL.COM
Thursday,
October 23, 2008
Securities
and Exchange Commission 450 Fifth Street NW
Washington,
DC 20549
Ladies
and Gentlemen:
I have
read and agree with the comments in Item 4.01 of Form 8-K of Euro Trend, Inc.
dated October 20, 2008.
Sincerely,
/s/ George
Smart
George Smart, CPA