V2P Communications, Inc.

V2P Communications, Inc.

0000 Xxxxxxx Xx.

Suite 203

San Diego, CA 92121

March 5, 2009

Gentlemen,

I am writing this letter to inform you, that at this time, V2P Communications, Inc. is not able to continue with the merger with Boatatopia.  We wish to terminate our agreement dated December 29, 2008, effective immediately.

Sincerely,

/s/ Xxx Xxxx                                                                

Xxx Xxxx

President V2P Communications, Inc.

Accepted by:

/s/ Xxxxxxx X. Xxxxxx                                                                           

Xxxxxxx X. Xxxxxx

Sole Director and President