Paygard Inc – ‘8-K’ for 6/30/05 – EX-16

On:  Wednesday, 7/20/05, at 5:20pm ET   ·   For:  6/30/05   ·   Accession #:  1072588-5-186   ·   File #:  0-29685

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         5     20K 
 4: EX-16       Letter re: Change in Certifying Accountant             1      7K 
 3: EX-23.1     Consent of Experts or Counsel                          1      6K 
 2: EX-99       Miscellaneous Exhibit                                  1      6K 

EX-16   —   Letter re: Change in Certifying Accountant

EX-16.1                                                       
           Resignation of GORDON, HUGHES, & BANKS, LLP

July 19, 2005                                                                   

Gordon, Hughes, & Banks, LLP                                                    
5299 DTC Boulevard, Suite 1000                                                  
Greenwood Village, CO 80111                                                     
Telephone: (303) 770-5700                                                       
Fax: (303) 770-7581                                                             

Paygard, Inc.                                                                   
Gerve Brazier                                                                   

Dear Mr. Brazier,                                                               

   This is to confirm that the client-auditor  relationship between Paygard,
Inc. (Commission File Number 000-29685) and Gordon, Hughes, & Banks, LLP has    
ceased since June 9, 2005.                                                      

Sincerely,                                                                      

/s/Gordon, Hughes, & Banks, LLP                                                 
-----------------------------------                                             
Gordon, Hughes, & Banks, LLP                                              

cc: Office of the Chief Accountant                                              
SECPS Letter File                                                       
Securities and Exchange Commission                                      

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing		Date		Other Filings
Filed on:		7/20/05
		7/19/05
For Period End:		6/30/05		8-K
		6/9/05
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