Exhibit 16
May 9, 2005
U.S. Securities and Exchange Commission
Office of the Chief Accountant
450 Fifth Street, NW
Washington, DC 20549
Re: XETA Technologies, Inc.
File No. 0-16231
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of XETA Technologies, Inc. dated May 5, 2005, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP