Attached files

file filename
S-1/A - RJS DEVELOPMENT, INC. FORM S-1/A - RJS Development, Inc.rjsdev_s1a3.htm
EX-3.2 - RJS BYLAWS - RJS Development, Inc.rjsbylaws.htm
EX-14 - RJS CODE OF ETHICS - RJS Development, Inc.codeofethics.htm
EX-5 - LEGAL OPINION, LAW OFFICE OF CLIFFORD J. HUNT, P.A. - RJS Development, Inc.legalopinion.htm
EX-3.1 - RJS AMENDED ARTICLES - RJS Development, Inc.rjsamendedarticles.htm
EX-23 - CONSENT OF RANDALL N. DRAKE, CPA, P.A. - RJS Development, Inc.rjs_ex23consent123108.htm

Peter Messineo, CPA

1982 Otter Way

Palm Harbor, FL 34685

727.421.6268  phone

727.674.0511        fax

peter@cpa-ezxl.com






Acknowledgement of the use of a report on unaudited interim financial information.


I have reviewed, in accordance with standards of the Public Company Accounting Oversight Board, the unaudited interim financial information of RJS Development, Inc., as of September 30, 2009 and for the three and nine month periods ended September 30, 2009 and 2008 and have issued a report thereon dated December 15, 2009. With respect to the Form S-1 of RJS Development, Inc., we acknowledge our awareness of the use therein of said report.  As indicated in such report, because I did not perform an audit, we expressed no opinion on that unaudited information.


/s/: Peter Messineo

Peter Messineo, CPA

Palm Harbor, Florida

January 11, 2010