July
7,
2005
Office
of
the Chief Accountant
Securities
and Exchange Commission
450
Fifth
Street, N.W.
Washington,
DC 20549
Re: Cenuco,
Inc.
File
Reference No. 33-25900
We
were
previously the independent registered public accounting firm for Cenuco, Inc.
and under the date of September 15, 2004, we reported on the consolidated
financial statements of Cenuco, Inc. and Subsidiaries as of June 30, 2004 and
for the year then ended. On July 5, 2005, we were dismissed as
the
independent registered public accounting firm. We have read Cenuco, Inc.’s
statements included in Item 4.01 as it pertains to Salberg & Company, P.A.
on the Form 8-K dated July 5, 2005 of Cenuco, Inc. to be filed with the
Securities and Exchange Commission and we agree with such
statements.
Very
truly yours,
SALBERG
& COMPANY, P.A.
/s/
Scott
D. Salberg, CPA, CVA
For
the
Firm