Chang G. Park, CPA, Ph. D.

t 371 E St. t CHULA VISTA, CALIFORNIA 91910 t
TEL (619) 691-1566 t DIRECT (858) 722-5953 t FAX (858) 408-2695
t E-Mail changgpark@gmail.com

___________________________________________________________________________

April 5, 2007

United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C: 20549

Dear Sir or Madam:

We have read Item 4.02 Form 8-K filed on April 4^th, 2007 of Worldtradeshow.Com, Inc., and are in agreement with the disclosures made therein.

If you have any questions or need additional information, please call me at (619) 691-1566.

Sincerely,

/s/ Chang G. Park
__________________________________________
Chang G. Park, CPA