George
Brenner, CPA
A
Professional Corporation
10680
W.
PICO BOULEVARD, SUITE 260
LOS
ANGELES, CALIFORNIA 90064
310/202-6445-Fax
310/202-6494
September
21, 2006
United
States Securities and Exchange Commission
Division
of Corporation Finance
450
Fifth
Street
Washington,
D.C. 20549
Dear
Sir
or Madam:
I
have
read Item 4.01 of Form 8-K/A dated August 15, 2006, of ECash, Inc. (formerly
Avery Sports Turf, Inc.), as amended on September
21, 2006, and
I am
in agreement with the statements which state that there were no disagreements
between the Registrant and my firm on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure. My
audit reports for the fiscal years ended December 31, 2005 and 2004 and the
three months ended March 31, 2006 did not contain any adverse opinion or
disclaimer of opinion, nor were they modified as to uncertainty, audit scope
or
accounting principles.
I
have no
basis to agree or disagree with other statements of the Registrant contained
therein. If you have any questions or need additional information, please call
me at 310-202-6445.
Sincerely,
/s/
George Brenner
George
Brenner, CPA