                [Letterhead of HJ Associates & Consultants, LLP]


October 31, 2005



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549

Ladies and Gentlemen:

This letter will confirm that we reviewed Item 4.01 of the Form 8-K of Axia
Group, Inc., dated October 31, 2005, captioned "Changes in Registrant's
Certifying Accountant," and that we agree with the statements made therein as
they relate to HJ Associates & Consultants, LLP. We are not in a position to
agree or disagree with the statements in Item 4.01 regarding the engagement of
Malone & Bailey, PC or the approval of such engagement by the Board of
Directors.

We hereby consent to the filing of this letter as an exhibit to the foregoing
report on Form 8-K.

/s/ HJ Associates & Consultants, LLP

HJ Associates & Consultants, LLP
Salt Lake City, Utah

