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