Exhibit 16
December 21, 2004
Securities and Exchange Commission
Office of the Chief Accountant
450 Fifth Street, Northwest
Washington, D.C. 20549
Re: | eOn Communications Corporation |
File No. 0-26399
Dear Sir or Madam:
We have read Item 4.01 of the Form 8-K of eOn Communication Corporation, dated December 16, 2004, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton, LLP |