JEWELL & LANGSDALE
Certified Public Accountants
1615 Bonanza Street, Suite 209, Walnut Creek, CA 94595-4530 Telephone (925) 935-1028, Fax (925) 935-1029
December 12, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Media Sentiment, Inc. which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form SB-2, as part of the Form SB-2 of Media Sentiment, Inc. dated December 14, 2007. We agree with the statements concerning our Firm in such Form SB-2.
Sincerely,
/s/Jewell & Langsdale
Jewell & Langsdale
Jewell & Langsdale