Cozumel 8-K Changes in Registrant.s Certifying Accountant

September 16,  2005

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC  20549

Ladies and Gentlemen:

We have read the statements of Cozumel Corporationpertaining to our firm included under Item 4.01 of Form 8-K dated September 14, 2005 and agree with such statements as they pertain to our firm.  We have no basis to agree or disagree with other statements of the registrant contained therein.

Sincerely,

/s/ Pritchett, Siler & Hardy, P.C.

PRITCHETT, SILER & HARDY, P.C.