November 15, 2007
EXHIBIT
16.1
November
15, 2007
Xx.
Xxx
Xxxxxxxx
Chief
Financial
Officer
MTM
Technlogies,
Inc.
0000
Xxxx Xxxxx
Xxxx
Xxxxxxxx,
XX
00000
Dear
Xx.
Xxxxxxxx:
Effective
October
3, 2007, the partners of Xxxxxxxxx Xxxxx Xxxxxxx LLP (GGK), became partners
of
McGladrey & Xxxxxx, LLP in a limited asset purchase agreement. As a result
of this transaction, the client-auditor relationship between MTM Technologies,
Inc. (Commission File Number 000-906282) and GGK, independent registered
public
accounting firm, has ceased effective November 15, 2007.
Sincerely,
XXXXXXXXX
XXXXX XXXXXXX LLP
cc: PCAOB
Letter File
Office of the Chief Accountant
Securities and Exchange Commission
000 X Xxxxxx X.X.
Xxxxxxxxxx, X.X. 00000-0000
Office of the Chief Accountant
Securities and Exchange Commission
000 X Xxxxxx X.X.
Xxxxxxxxxx, X.X. 00000-0000
