Contract

by Xynergy
May 8th, 2003

(Exhibit 10.34) Beutel Accountancy Corporation 30423 Canwood Street, Suite 112 Agoura Hills, CA 91301 (818) 706-8925 May 2, 2003 Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, DC 20549 Dear Sir or Madam: We have been furnished with a copy of the response to Item 4 of Form 8-K of the event that occurred on May 1, 2003, which was filed by our former client, Xynergy Corporation. We agree with the statements made in response to that Item insofar as they relate to our firm. BEUTEL ACCOUNTANCY CORPORATION /s/ Todd Beutel