(a) On August 24, 2009, the Board of Directors (the “Board”) of SpongeTech Delivery Systems, Inc. (the “Company”) approved the appointment of Deloitte & Touche LLP (“D&T”) to act as the Company’s independent registered public accounting firm for the year ending May 31, 2010. The engagement of D&T will become effective upon the filing of the Company’s Form 10-K for the fiscal year ended May 31, 2009. During the fiscal years ended May 31, 2009 and 2008, and during any subsequent period through the date hereof, neither the Company, nor any person on its behalf, has consulted with D&T with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written report or oral advice was provided by D&T to the Company that D&T concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue, or (ii) any matter that was the subject of either a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
AI
