EXHIBIT
16.1
_________________________________________________________________________________________________________________________
ROBISON, HILL &
CO.
A
PROFESSIONAL CORPORATION
Certified Public Accountants
BRENT M. DAVIES, CPA
DAVID O. SEAL, CPA
W. DALE WESTENSKOW, CPA
BARRY D. LOVELESS, CPA
STEPHEN M. HALLEY, CPA
June
19,
2007
Securities
and Exchange Commission
100
F
Street, NE
Washington,
D.C. 20549
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Re:
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eFoodSafety.com,
Inc.
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File
No.
333-68008
We
have
no basis to agree or disagree with any other statements made in Item 4.01 of
such report. We have read the statements included in the Form 8-K, dated
June 19, 2007, for eFoodSafety.com, Inc., to be filed with the Securities
and Exchange Commission. We agree with such statements made regarding our
firm.
We
have
no basis to agree or disagree with any other statements made in Item 4.01 of
such report.
Respectfully
submitted,
/s/
Robison, Hill & Co.
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MEMBERS
OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
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MEMBERS
OF THE SEC PRACTICE SECTION and THE PRIVATE COMPANIES PRACTICE
SECTION
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1366
East Murray-Holladay Road, Salt Lake City, Utah
84117-5050
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