Attached files

file filename
S-1/A - RJS DEVELOPMENT, INC. FORM S-1/A 5 - RJS Development, Inc.rjs_forms1a5.htm
EX-5 - LEGAL OPINION OF LAW OFFICE OF CLIFFORD J. HUNT, P.A. - RJS Development, Inc.legalopinion.htm
EX-23.1 - CONSENT OF PETER MESSINEO, C.P.A. - RJS Development, Inc.rjs_ex23consentpm.htm
EX-15 - CONSENT OF PETER MESSINEO, C.P.A. - RJS Development, Inc.rjs_ex15consentpm.htm
EX-23.2 - CONSENT OF RANDALL N. DRAKE, C.P.A., P.A. - RJS Development, Inc.rjs_ex23consentrnd.htm


Randall N. Drake, C.P.A., P.A.


1981 Promenade Way

Clearwater, Florida 33760

Phone: (727) 536-4863








June 8, 2010



Securities and Exchange Commission

450 Fifth Street, NW

Washington, D.C. 20549


In re:

RJS Development, Inc.

File #:

333-151698

FEI #:

20-0075049


Ladies and Gentlemen:


We have read the statements by RJS Development, Inc. included on Form S-1A dated June 8, 2010, and we agree with such statements as they relate to our firm.  


This is to confirm that the client-auditor relationship between RJS Development, Inc. and Randall N. Drake, CPA, PA ceased on June 25, 2009.


Very truly yours,



/s/ Randall N. Drake, CPA PA


Randall N. Drake, CPA, PA