Exhibit 16.2 Letter from PSI Corp. to the United States Securities & Exchange Commission
dated 4 April 2008

(Letterhead)

April 4, 2008

Mr. Milne
Securities & Exchange Commission
100 F Street, NE
Washington DC 20549

VIA FACSIMILE 202 772 9206

Re: PSI Corporation
Item 4.01 Form 8-K
Filed April 1, 2008
File No. 0-20317

We acknowledge receipt of your letter dated April 1, 2008, commenting upon our filing that date of Form 8-K intended to be responsive to Item 304 of Regulation S-B.

We enclose herewith our response(s) to your suggestions. Such responses are the subject of a Form 8-K/A filing contemporaneous herewith.

Further, we also confirm that:

• The company is responsible for the adequacy and accuracy of the disclosure in the filing;

• Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

• The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Your expeditious review of our 8-K filing is appreciated.

Sincerely,

/s/ David Foni
David Foni
CEO