Summary of MICRON ENVIRO SYSTEMS INC

Item 4.01. Changes In The Registrant's Certifying Accountant.

(a) Resignation of Independent Accountant.

On July 16, 2008, we dismissed Williams & Webster. P. S. ("Williams & Webster") as our independent auditors. We have no disagreements with Williams & Webster that led to their dismissal. The dismissal of Williams & Webster was approved by our Board of Directors.

The reports of Williams & Webster regarding our financial statements for the fiscal years ended December 31, 2007 and December 31, 2006 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports on our financial statements each contained an explanatory paragraph in respect to uncertainty as to our ability to continue as a going concern. During the years ended December 31, 2007 and December 31, 2006 and during the period from the end of the most recently completed fiscal year through July 16, 2008, the date of the change in auditors, there were no disagreements with Williams & Webster on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Williams & Webster would have caused it to make reference to such disagreements in its reports.

We provided Williams & Webster with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission ("SEC") and requested that Williams & Webster furnish us with a letter addressed to the SEC stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of such letter, dated July 29, 2008, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Engagement of Independent Accountant.

Concurrent with the dismissal of Williams & Webster, we engaged Malone & Bailey PC ("Malone & Bailey") as our independent auditors . Prior to engaging Malone & Bailey, we did not consult with it regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinion that might be rendered by Malone & Bailey on our financial statements, and Malone & Bailey did not provide any written or oral advice that was an important factor considered by us in reaching a decision as to any such accounting, auditing or financial reporting issue. The engagement of Malone & Bailey was approved by our Board of Directors.