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...Packetport Com • December 22nd, 2005 • Services-business services, nec
