A Professional Limited Liability Company of CERTIFIED PUBLIC ACCOUNTANTS

Child, Xxx Xxxxxxx & Xxxxxxxx, PLLC                                   

A Professional Limited Liability Company of CERTIFIED PUBLIC ACCOUNTANTS                           

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0000 X. Xxxxxxxx Xx., Xxxxx 000, Xxxx Xxxx Xxxx, XX 00000

PHONE: (000) 000-0000 FAX: (000) 000-0000

August 7, 2006

Securities and Exchange Commission

000 Xxxxx Xxxxxx, XX

Washington, DC 20549

Ladies and Gentlemen:

     We have read statements that Digital Network Alliance International, Inc. has included under Item 4.02 of the Form 8-K report it filed on or about August 7, 2006 regarding restatements of and non-reliance on previously issued financial statements. We have no basis to disagree with the disclosures made under Item 4.02.

Very truly yours,

/s/ Child, Xxx Xxxxxxx & Xxxxxxxx, PLLC