Exhibit 16.1
March 7, 2011
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K/A for the event that occurred on March 1, 2010, to be filed by our former client, ITC^DeltaCom, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO USA, LLP