Exhibit
99.2
March
19,
2006
Audit
Committee Chairman
Mr.
William C. Whitehead
Neutronics,
Inc.
456
Creamery Way
Exton,
PA
19341
Dear
Sir:
The
purpose of this letter is to document that on March 17, 2006, we notified the
management of WPCS International Incorporated that they should take action
to
prevent future reliance on our previously issued report on our audit of the
consolidated financial statements of the Company for the year ended April 30,
2005 and on our interim reviews of the Company’s condensed consolidated
financial statements for the quarters ended January 31, 2005, July 31, 2005
and
October 31, 2005.
Such
consolidated financial statements, as originally issued, do not reflect the
proper accounting for the private placement of certain equity securities that
occurred on November 16, 2004, as described therein, and accordingly, should
no
longer be relied upon.
Yours
truly,