[Cornwell Jackson Letterhead]
Certified Public Accountants
4975 Preston Park Blvd.
Suite 400
Plano, Texas 75093
Tel: 972-202-8000
Fax: 972-202-8010
E-mail:firstname.lastname@cjadvisors.com
www.cjadvisors.com
December 8, 2009
Chief Accountant
PCAOB Letter Files, Mail Stop 11-3
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Homeland Security Network, Inc.
Commissioners:
We have read the statements made by Homeland Security Network, Inc. which we understand will be filed with the Commission, pursuant to Item 4.01 of the Current Report on Form 8-K as part of the Company’s Form 8-K, as part of the Company’s Form 8-K, expected to be filed on December 8, 2009 regarding the recent change of auditors. We agree with such statements made regarding our firm.
Very truly yours,
/s/ Cornwell Jackson
Cornwell Jackson
Plano, Texas