Summary of BPO MANAGEMENT SERVICES

Item 4.01 Changes in Registrant's Certifying Accountant.

On December 5, 2007, we selected Moore Stephens Wurth Frazer and Torbet, LLP as our principal accountants and independent registered public accounting firm to audit our financial statements for our fiscal year ended December 31, 2007. On December 4, 2007, Kelly & Co., resigned as our principal accountants. Kelly & Co.'s report on our financial statements for the period from July 26, 2005 (inception) through December 31, 2005 and the year ended December 31, 2006 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, with the exception of a qualification with respect to uncertainty as to our ability to continue as a going concern. The decision to change accountants was recommended and approved by the Audit Committee of our Board of Directors.

During the period from July 26, 2005 (inception) through December 31, 2005 and the year ended December 31, 2006, and the subsequent interim periods through December 4, 2007, there were no disagreements with Kelly & Co. on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which disagreement(s), if not resolved to the satisfaction of Kelly & Co., would have caused it to make reference to the subject matter of the disagreement(s) in connection with their report, nor were there any reportable events as defined in Item 304(a)(1)(iv)(B) of Regulation S-B.

During the period from July 26, 2005 (inception) through December 31, 2005 and the year ended December 31, 2006, and the subsequent interim periods through December 5, 2007, neither we nor anyone on our behalf engaged Moore Stephens Wurth Frazer and Torbet, LLP regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, or any matter that was either the subject of a "disagreement" or a "reportable event," both as such terms are defined in Item 304 of Regulation S-B.

Prior to the filing of this Current Report on Form 8-K, we requested Kelly & Co. to furnish us with a letter addressed to the Commission stating whether it agreed with the statements made by us in this Current Report, and, if not, expressing the respects in which it did not agree. Kelly & Co. furnished us with such a letter, which we attached as Exhibit 16.1 to this Current Report.