On April 11, 2005, Evolve One, Inc. dismissed Goldstein Lewin & Co. as its independent registered public accounting firm. Goldstein Lewin & Co. had been the independent registered public accounting firm for and audited the consolidated financial statements of Evolve One, Inc. as of December 31, 2004 and 2003. The reports of Goldstein Lewin & Co. on the financial statements of Evolve One, Inc. for the past two fiscal years contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except such reports were modified as to the effects, if any, for adjustments related to the verification of shares of an investment held by the Company and an explanatory paragraph relating to Evolve One’s ability to continue as a “going concern” as a result of its continuing losses and accumulated deficit and lack of sufficient capital for completion of its business plan. The decision to change accountants was approved unanimously by the Board of Directors.

In connection with the audit for the two most recent fiscal years and in connection with Goldstein Lewin & Co.’s review of the subsequent interim periods preceding dismissal on April 11, 2005, there have been no disagreements between Evolve One, Inc. and Goldstein Lewin & Co. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Goldstein Lewin & Co., would have caused Goldstein Lewin & Co. to make reference thereto in their report on Evolve One, Inc.’s financial statements for these fiscal years. During the two most recent fiscal years and prior to the date hereof, Evolve One, Inc. had no reportable events (as defined in Item 304(a)(1) of Regulation S-B).

On April 13, 2005 Evolve One, Inc. engaged Webb & Company, P.A. as its independent registered public accounting firm. Evolve One, Inc. had not consulted with Webb & Company, P.A. regarding the application of accounting principles to any contemplated or completed transactions nor the type of audit opinion that might be rendered on Evolve One, Inc.’s financial statements, and neither written nor oral advice was provided that would be an important factor considered by Evolve One, Inc. in reaching a decision as to an accounting, auditing or financial reporting issues.

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