Auditor Change

Securities and Exchange Commission stating whether it agrees with the statements made by the Company. The letter provided by Morrison, Brown is attached hereto as Exhibit 16. Neither the Company nor anyone on behalf of the Company consulted Berkovits, Lago regarding (a) either the application of accounting principles to a specified transaction, either completed or contemplated, or the type of audit opinion that might be rendered on the financial statements of the Company, and no written or oral advice of Berkovits, Lago was provided with respect to any accounting, auditing, or financial reporting issue or (b) any matter that was either the subject of a disagreement or any event described in Item 304(a)(1)(iv) of Regulation S-B. The Company has also provided Berkovits, Lago with a copy of this Report, requested by Berkovits, Lago to review the disclosures contained in this Report and provided Berkovits, Lago with the opportunity to furnish the Company with a letter addressed to the Securities and Exchange Commission containing any new information, clarification of the Company’s expression of its views or the respects in which Berkovits, Lago does not agree with the disclosures made in this Report. Item 9.01 Financial Statements and Exhibits. (d) Exhibits: 16 Letter dated June 8, 2007 from Morrison, Brown. -2- SIGNATURE 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 thereunto duly authorized. Date: June 8, 2007 DRYCLEAN USA, Inc. By: /s/ Michael S. Steiner Michael S. Steiner, President and Chief Executive Officer -3- EXHIBIT INDEX Exhibit No. 16 Description Letter dated June 8, 2007 from Morrison, Brown. -4-