2160 North Central Rd. Suite # 203 tFort Lee t NJ 07024

Mailing address: P.O. Box 436402, San Ysidro CA 92143-9402

Tel: 619-623-7799 t Fax: 619-564-3408 t E-mail: stan2u@gmail.com

Mr. Leonid Pushkantser

Chief Executive Officer

BAETA Corp.

1 Bridge Plaza

Second Floor, Suite 275

Fort Lee, NJ 07024

(201) 471-0988

February 2, 2010

Dear Mr. Pushkantser:

Please accept this letter as formal notice of our declination to stand for re-election as the independent registered public accounting firm for BAETA Corp. (the “Company”) as of May 26, 2009. Our Firm has made the decision to refocus the type and geographical concentration of clients and therefore we decline to stand for re-election, and are effectively resigning as the independent registered public accounting firm of the Company. Please note that there have never been any disagreements with management regarding the audits. Furthermore, our precious audits have never contained an adverse, modified, or disclaimer of opinions.

Please be advised that we have been presented with a copy of the Company’s registration statement on Form S-1 Amendment No. 9, (the “Registration Statement”) and have reviewed the same. We have read the Company’s disclosures set forth in the Registration Statement and are in agreement with the disclosures in the Registration Statement, insofar as such disclosures pertain to our Firm.

We consent to the filing of this letter as Exhibit 16.1 to the Registration Statement on Form S-1, Amendment No. 9 and for future filings of the same.

If you would like to discuss this further please call at your convenience. We wish you all the best and thank you for the opportunity to be service to you.

Sincerely,

/s/ STAN J.H. LEE

_________________

Stan J.H. Lee