UpSnap (CEENQ) 8-K Changes in Registrant.s Certifying Accountant

EXHIBIT 16.1

January 19, 2007

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

RE: UPSNAP, INC.

Ladies and Gentlemen:

We have read the statements made by UPSNAP, INC .in Item 4.01 of the accompanying Form 8-K, which is being filed with the Securities and Exchange Commission. We agree with the statements contained therein concerning our firm.

Very truly yours,

/s/ Bedinger & Company

BEDINGER & COMPANY