May 2, 2006
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4.01 of the current report on Form 8-K dated April 28, 2006 of Global Matrechs, Inc. and are in agreement with the statements contained therein under the heading entitled “Dismissal of Sherb & Company, LLP as Certifying Accountant”. We have no basis to agree or disagree with the other statements of the registrant contained in the aforesaid Item 4.01.
Very truly yours,
/s/ Sherb & Company, LLP
Sherb & Company, LLP