 | Child, Van Wagoner & Bradshaw PLCC |
| Douglas W. Child, CPA | ||
| Marty D. Van Wagoner, CPA | ||
| J. Russ Bradshaw, CPA | ||
| William R. Denney, CPA | ||
| Roger B. Kennard, CPA | ||
| Scott L. Farnes | Child, Van Wagoner & Bradshaw, PLLC 5296 South Commerce Drive, Suite 300 Salt Lake City, Utah 84107-5370 (801) 281-4700 | |
| December 4, 2007 | ||
Securities and Exchange Commission 1000 F Street, NE Washington, D.C. 20549 | ||
| Ladies and Gentlemen: | ||
| The firm of Child, Van Wagoner & Bradshaw, PLLC was previously principal accountant for MyStarU.com (formerly Telecom Communications, Inc.) the "Company" and reported on the financial statements of the Company for the year ended September 30, 2006. We have read the Company's statements included under Item 4.01 of its Form 8-K dated October 31, 2007, and agree with such statements as they pertain to our firm. | ||
| Very truly yours, | ||
/s/ Child, Van Wagoner & Bradshaw, PLLC | ||
| 1284 W. Flint Meadow Dr. #D | Child Van Wagoner & Bradshaw, PLLC | |
| Kaysville, UT 84037-9590 | ||
| Telephone 801.927.1337 | ||
| Facsimile 801.927.1344 | ||
| 5296 S. Commerce Dr. # 300 | ||
(53rd So. @ 1-15) | ||
| SLC, UT 84107-5370 | ||
| Telephone 801.281.4700 | ||
| Facsimile 801.281.4701 | ||
| Suite B. 4F, | ||
| North Cape Commercial Bldg. | ||
| 388 King’s Road | ||
| North Point, Hong Kong | ||
| www.cpaone.net |