Exhibit 16.1

January 7, 2008

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F. Street, NE

Washington, DC 20549

RE: Sentra Consulting Corp.

Ladies and Gentlemen:

We have read the statements of Sentra Consulting Corp. pertaining to our Firm included under Item 4.01 of Form 8-K dated January 7, 2008 and agree with such statements as they pertain to our Firm. We have no basis to agree or disagree with other statements of the Registrant contained therein.

	Very truly yours,
/s/	WOLINETZ, LAFAZAN & COMPANY, CPA’S, P.C.
	WOLINETZ, LAFAZAN & COMPANY, CPA’S, P.C.