EXHIBIT 16.1
RBSM LLP
CERTIFIED PUBLIC ACCOUNTANTS
NEW YORK, NEW YORK
June 20, 2008
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Cornerworld Corporation |
File No. 333-128614
Dear Sir or Madam:
We have read Item 4.01 of the Form 8-K of Cornerworld Corporation dated June 19, 2008 and agree with the statements relating only to RBSM LLP Certified Public Accountants contained therein.
Very truly yours,
/s/ RBSM LLP
RBSM LLP