Radin, Glass & Co., LLP ---------------------------- Certified Public Accountants 360 Lexington Avenue New York, NY 10017 212.557.7505 Fax: 212.557.7591 December 22, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549...

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                                                    Radin, Glass & Co., LLP
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                                                    Certified Public Accountants

                                                    000 Xxxxxxxxx Xxxxxx
                                                    Xxx Xxxx, XX 00000
                                                    212.557.7505
                                                    Fax: 000.000.0000




December 22, 2005

Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Xxxxxxxxxx, X.X. 00000

Ladies and Gentlemen:

We have read Item 4.01 Form 8-K dated December 22, 2005 of  Xxxxxxxxxx.Xxx  Inc.
and are in agreement with the statements contained in the first three paragraphs
therein.  We have no basis to agree or  disagree  with other  statements  of the
Registrant contained therein.


                                              /s/ Radin, Glass & Co., LLP
                                              Certified Public Accountants




















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