Exhibit 99
May 15, 2006
Epstein, Weber & Conover, PLC
8950 East Raintree
Suite 200
Scottsdale, AZ 85260
Securities and Exchange Commission
Washington, D.C. 20549
Re: B-Teller, Inc.
Dear Sir or Madam:
We have read Item 4.(1) of the Form 8-K of B-Teller, Inc. dated May 15, 2006, and agree with the statements contained therein.
Very truly yours,
/s/ Mark Weber
Epstein Weber & Conover PLC