EXHIBIT 16.2
September 16, 2009
Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated September 16, 2009 of iMergent, Inc. and are in agreement with the statements contained in paragraphs two, three and four on page 2 therein. We have no basis to agree or disagree with the other statements of the registrant contained therein.
/s/ Tanner LC
