October 31, 2005


Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re:   CSI Business Finance, Inc.
      File Reference No. 02-27569


We were previously the independent  registered public accounting firm for Health
Express USA, Inc. (N/K/A CSI Business Finance, Inc.) and under the date of April
19, 2005, we reported on the consolidated financial statements of Health Express
USA, Inc. (N/K/A CSI Business Finance, Inc.) as of December 26, 2004 and for the
year then ended.  On October 28,  2005,  we were  dismissed  as the  independent
registered  public  accounting  firm.  We have read Health  Express USA,  Inc.'s
(N/K/A  CSI  Business  Finance,  Inc.)  statements  included  in Item 4.01 as it
pertains to Salberg & Company,  P.A.  on the Form 8-K dated  October 28, 2005 of
Health Express USA, Inc. (N/K/A CSI Business Finance, Inc.) to be filed with the
Securities and Exchange Commission and we agree with such statements.


Very truly yours,
/s/ SALBERG & COMPANY, P.A.


Scott D. Salberg, CPA, CVA
For the Firm