<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>17
<FILENAME>c49293_ex16.txt
<TEXT>
                                                                      Exhibit 16


                            LAZAR LEVINE & FELIX LLP
                          CERTIFIED PUBLIC ACCOUNTANTS
                           350 FIFTH AVENUE, 68 FLOOR
                             NEW YORK, NY 10118-0170


July 10, 2007

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been  furnished with a copy of the response to Item 4.01 of Form 8-K for
the event that  occurred  on July 10,  2007,  to be filed by our former  client,
Enthrust Financial Services,  Inc. We agree with the statements made in response
to that Item insofar as they relate to our Firm.


Very truly yours,

/s/ Lazar Levine & Felix LLP
----------------------------
Lazar Levine & Felix LLP

</TEXT>
</DOCUMENT>