Summary of CONSOLIDATION SERVICES INC

ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a) Effective as of August 7, 2009, upon the authorization and approval of its Board of Directors, Consolidation Services, Inc., a Delaware corporation ("Registrant") dismissed Moore & Associates Chartered ("Moore & Associates") as its independent registered public accounting firm.

The reports of Moore & Associates on the financial statements of the Registrant as of and for the fiscal years ended December 31, 2008 and 2007 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that the Registrant's audited financial statements contained in its Form 10-K for the fiscal years ended December 31, 2008 and 2007 included a going concern qualification.

During the fiscal years ended December 31, 2008 and 2007, and through August 7, 2009, there were (i) no disagreements with Moore & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Moore & Associates, would have caused Moore & Associates to make reference thereto in its reports on the Company's financial statements for such fiscal years; and (ii) no reportable events as set forth in Item 304(a)(1)(v) of Regulation S-K.

The Registrant has provided Moore & Associates with a copy of the disclosures made above in response to Item 304(a) of Regulation S-K and has requested that Moore & Associates furnish it with a letter addressed to the Securities and Exchange Commission (the "Commission") stating whether or not it agrees with the above statements. The Company has received a letter from Moore & Associates addressed to the Securities and Exchange Commission indicating that it agrees with the above statements. A copy of that letter dated as of August 11, 2009, is attached hereto as Exhibit 16.1.

(b) Effective as of August 10, 2009, upon the authorization and approval of its Board of Directors, the Registrant engaged Seale and Beers, Certified Public Accountants ("Seale & Beers") as its independent registered public accounting firm.

No consultations occurred between the Registrant and Seale & Beers during the fiscal years ended December 31, 2008 and 2007 and through August 10, 2009 regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on the Registrant's financial statements, or other information provided that was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing, or financial reporting issue, or (ii) any matter that was the subject of disagreement or a reportable event requiring disclosure under Item 304(a)(1)(iv) or (v), respectively, of Regulation S-K.