Exhibit 16.1
 |  |
February 4, 2008
United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street N.W.
Washington, D.C. 20549
U.S.A
To Whom It May Concern:
Re: C2 Global Technologies Inc.
This is to confirm that Mintz & Partners, LLP (having merged effective January 29, 2008 with Deloitte & Touche LLP) confirms that it agrees with the disclosure contained in the report of C2 Global Technologies Inc. filed on Form 8-K entitled “Changes in Registrant’s Certifying Accountant”.
Yours truly,
A Pre-decessor firm to Deloitte & Touche LLP
Per: Elliott Jacobson, C.A.
Partner
EJA: pds
| Direct Line: | 416-644-4356 |
| Fax Line: | 416-644-4357 |
| Email: | elliott_jacobson@mintzca.com |