Sweeney, Gates & Co.
	Certified Public Accountants and Consultants

November 25, 2008

Mr. BG Moore, Chief Financial Officer

Espre Solutions, Inc.

5700 W. Piano Parkway, Suite 2600

Piano, Texas 75093

Dear Mr. Moore:

This is to confirm that the client-auditor relationship between Espre Solutions, Inc. (Commission File Number 51577) and Sweeney, Gates & Co. has ceased.

Very truly yours,

/s/ Sweeney, Gates & Co.

Sweeney, Gates & Co.

cc: Via Fax: 202-772-9252

Attention: Letter File/Mail Stop 9-5

and by mail to:

Office of the Chief Accountant

Letter File

Securities and Exchange Commission

Mail Stop 9-5

100 F Street, N. E.

Washington, D. C. 20549

Coral Ridge Financial Center

2419 East Commercial Blvd., Suite 302, Fort Lauderdale, FL 33308

Telephone: (954) 202-9902 Facsimile: (954) 202-9903