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...

================================================================================

                                                    ----------------------------
                                                    Radin, Glass & Co., LLP
                                                    ----------------------------
                                                    Certified Public Accountants

                                                    000 Xxxxxxxxx Xxxxxx
                                                    Xxx Xxxx, XX 00000
                                                    212.557.7505
                                                    Fax 000.000.0000






January 31, 2006

Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Xxxxxxxxxx, X.X. 00000

Ladies and Gentlemen:

We have read Item 4.01 Form 8-K/A dated January 31, 2006 of Xxxxxxxxxx.Xxx Inc.
and are in agreement with the statements contained in the first three paragraphs
therein. We have no basis to agree or disagree with other statements of the
Registrant contained therein.


                                                     /s/ Radin, Glass & Co., LLP
                                                    Certified Public Accountants










--------------------------------------------------------------------------------