Exhibit 16.1
Certified Public Accountants | [Grant Thornton Letterhead] |
December 6, 2006
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Sun New Media, Inc. File No. 0-26347 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Sun New Media, Inc. dated December 6, 2006, and agree with the statements concerning our Firm contained therein.
Very truly yours, | ||||
/s/ Grant Thornton | ||||
Grant Thornton | ||||
[Grant Thornton Letterhead]