MobileSmith (MOSTQ) 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 16.1

December 23, 2005

Division of Corporate Finance

Chief Accountant’s Office

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

We have been furnished with a copy of the response to Item 4.02 of Form 8-K for the event that occurred on November 7, 2005, to be filed by our former client, Smart Online, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours

/s/ BDO Seidman, LLP

BDO Seidman, LLP