Item 4. Change in Registrant's Certifying Accountant On July 16, 2008 Manning Elliot LLP ("Manning Elliott") resigned as the Company's independent registered public accounting firm. . Manning Elliott resigned due to the lack of integrity and inability to rely on management representations. In the opinion of Manning Elliott, the Chief Executive Officer of the Company inappropriately signed, at least on one occasion, third party debt confirmation documents which were for the purpose of serving as audit evidence. Manning Elliott became aware of this issue on July 15, 2008. The Company has no audit committee and has a sole director who also serves as Chief Executive Officer. Manning Elliott audited the Company's financial statements for the fiscal years ended March 31, 2007 and 2006. The reports of Manning Elliot for these fiscal years did not contain an adverse opinion, or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles. However, the reports of Manning Elliot for these fiscal years were qualified with respect to uncertainty as to the Company's ability to continue as a going concern. During the Company's two most recent fiscal years and subsequent interim period ended July 16, 2008 there were no disagreements with Manning Elliot on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures other than as described above, which disagreements, if not resolved to the satisfaction of Manning Elliot would have caused it to make reference to such disagreements in its reports. Item 7. Financial Statements, Exhibits and Pro Forma Financial Information (a) Not Applicable (b) Not Applicable (c) Exhibits 16 Letter from the Company former auditors confirming the information in Item 4. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Date: July 18, 2008 QUANTUM MRI, INC. By: /s/ Kelly Fielder --------------------------------- Kelly Fielder President EXHIBIT 16 Exhibit 16.1 Securities and Exchange Commission 100 F Street, N.E. Washington, DC USA 20549 [BARCODE] Re: Quantum MRI, Inc. This letter will confirm that we reviewed Item 4.01 of the Company's Form 8-K dated July 16, 2008 captioned "Changes in Registrant's Certifying Accountant" and that we agree with the statements made therein as they relate to Manning Elliott LLP. We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K. /s/ MANNING ELLIOTT LLP ----------------------------- CHARTERED ACCOUNTANTS Vancouver, Canada July 18, 2008 </TEXT> </DOCUMENT>