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8-K - PLURES 8-K 12.14.12 - Plures Technologies, Inc./DEplures8k121412.htm
                           
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December 20, 2012


Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on December 14, 2012, to be filed by our former client, Plures Technologies, Inc.  We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,


/s/ BDO USA, LLP