360 Lexington Avenue New York, NY 10017 212.557.7505 Fax 212.557.7591 January 31, 2006 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have read Item 4.01 Form 8-K/A dated January 31, 2006 of...No Specific Agreement Type Identified • May 15th, 2006 • Packetport Com • Services-business services, nec
