EXHIBIT 7.1

November 26, 2007

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by Visual Management Systems, Inc., which we understand will be filed with the Commission, pursuant to Item 4.02 of Form 8-K, as part of the Company's Form 8-K report dated November 26, 2007. We agree with the statements in such Form 8-K.

Very truly yours,

/s/ Sobel & Co., LLC

Sobel & Co., LLC