VisionGateway (VGWA) 8-K Changes in Registrant.s Certifying Accountant

MantylaMcReynolds LLC

 The CPA. Never Underestimate The Value.K

May 16, 2007

Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, N.E.

Washington, DC 20549

Dear Sir/Madam:

We have read the statements included in the Form 8-K dated May 16, 2007, of visionGATEWAY, Inc., to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 regarding our firm. We are not in a position to agree or disagree with the statements in Item 4 regarding the engagement of another auditor.

Very truly yours,

/s/ Mantyla McReynolds, LLC

Mantyla McReynolds, LLC

5872 South 900 East, Suite 250•Salt Lake City, Utah 84121•(801) 269-1818•Fax (801) 266-3481