Simon Worldwide (SWWI) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

[LOGO]	1888 Century Park East
	4th Floor
	Los Angeles, CA 90067

October 15, 2010

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on October 8, 2010, to be filed by our former client, Simon Worldwide, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO USA, LLP

BDO USA, LLP