Exhibit 99.1  LETTER FROM INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

                           Carlin Charron & Rosen, LLP
                               1400 Computer Drive
                              Westborough, MA 01581

                                  April 2, 2007

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

The letter is written in response to the requirement of Rule 12b-25(c) under the
Securities and Exchange Act of 1934 and in satisfaction of item (c) of Part II
of Form 12b-25.

We are the independent registered public accounting firm of Paid, Inc. (the
"Registrant"). The Registrant has stated in Part III of its filing on Form
12b-25 that it is unable to timely file, without unreasonable effort or expense,
its Annual Report Form 10-KSB for the year ended December 31, 2006 because our
Firm has not yet completed our audit of the financial statements of the
Registrant for the year ended December 31, 2006 and is therefore unable to
furnish the required opinion on such financial statements.

We hereby advise you that we have read the statements made by the Registrant in
Part III of its filing on Form 12b-25 and agree with the statements made
therein. We have not yet completed our audit of the Registrant's financial
statements and have not yet furnished the required opinion for a timely filing
as we are still in the process of analyzing evidential matter pertaining to the
Registrant's accounting for certain equity transactions, which are not expected
to affect earnings per share for the year ended December 31, 2005. We anticipate
completing our procedures and issuing our opinion within the fifteen days
requested in the Form 12b-25 furnished to you by the registrant.

Very truly yours,


/s/ Carlin, Charron & Rosen, LLP