Dinewise, Inc. – ‘8-K’ for 7/21/06 – EX-16.1

On:  Monday, 7/24/06, at 11:16am ET   ·   For:  7/21/06   ·   Accession #:  1165527-6-239   ·   File #:  333-100110

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report Dated 7/21/06                           4     14K 
 2: EX-16.1     Letter From S.W. Hatfield, CPA                         1      5K 

EX-16.1   —   Letter From S.W. Hatfield, CPA

                                                                    EXHIBIT 16.1

July 21, 2006                                                                   

U. S. Securities and Exchange Commission                                        
450 Fifth Street, NW                                                            
Washington, DC 20549                                                            

Gentlemen:                                                                      

On July 21, 2006,  this Firm  received a draft copy of a Form 8-K to be filed by
SimplaGene USA, Inc. (SEC File #333-100110, CIK #1192323) (Company) reporting an
Item 4.01 - Changes in Registrant's Certifying Accountant.                      

We have no  disagreements  with the statements  made in the draft Form 8-K, Item
4.01 disclosures which we read.                                                 

Yours truly,                                                                    

/s/ S. W. Hatfield, CPA                                                         
---------------------------------                                               
S. W. Hatfield, CPA                                                             
Dallas, Texas                                                                   

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		7/24/06		None on these Dates
For Period End:		7/21/06
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