Exhibit 16.1
June 5, 2008
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4.01 as it relates to Ehrhardt Keefe Steiner & Hottman, PC included in the Current Report on Form 8-K/A, dated June 5, 2008, of Verilink Corporation to be filed with the Securities and Exchange Commission, and we are in agreement with the statements contained therein.
Very truly yours,
/s/Ehrhardt Keefe Steiner & Hottman, PC
Ehrhardt Keefe Steiner & Hottman, PC