Exhibit 16
October 7, 2010
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentlemen:
On October 7, 2010, we were notified of our dismissal as the independent registered public accountant for Fullnet Communications, Inc. (the “Company”).
We have read the Company’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated October 7, 2010 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm. We have not been requested to, nor are we providing any representations related to the other disclosures included in this Form 8-K.
Sincerely,
/s/ Eide Bailly LLP
Eide Bailly LLP
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