Exhibit 16.1
February 9, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: eOn Communications Corporation
We have read the statements that we understand eOn Communications Corporation will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements under made under Item 4.01.
Yours truly,
/s/ GHP Horwath, P.C.
Denver, Colorado