Commerce Planet (NWWVE) 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 7.1

December 16, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Commissioners:

          We have read the statements made by Commerce Planet, Inc. under Item 4.02 of its Form 8-K dated December 10, 2008. We agree with the statement made that on February 27, 2008 and February 28, 2008, we discussed with the Registrant’s board of directors that based upon our in-process 2007 audit, we believed that there were material errors related to the Registrant’s accounting for share-based payments. We agree with the statement made that these errors relate to both the quarterly and annual periods in 2006.

          We are not in position to agree or disagree with other statements made under Item 4.02, or as to the calculations of the actual amounts of these errors, since we have not yet completed our 2007 audit.

Very truly yours,

Marcum & Kliegman LLP