November 15, 2007 Mr. James Ackerly Chief Executive Officer Splinternet Holdings, Inc.

EXHIBIT 16.1

November 15, 2007

Xx. Xxxxx Xxxxxxx

Chief Executive Officer

Splinternet Holdings, Inc.

000 Xxxxxxxxxxx Xxxxxx

Xxxxxxx, XX 00000

Dear Xx. Xxxxxxx:

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 Splinternet Holdings, Inc. (Commission File Number 000-1364561) and GGK, independent registered public accounting firm, has ceased effective November 15, 2007.

Sincerely,

/S/ 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