Exhibit 16
November 28, 2006
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
| Re: | Global ePoint, Inc. |
| File No. 001-15775 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Global ePoint, Inc. for the event that occurred on November 20, 2006, and agree with the statements concerning our Firm contained therein.
| Very truly yours, |
 |
HASKELL & WHITE LLP |
 | 16485 LAGUNA CANYON ROAD THIRD FLOOR, IRVINE, CA 92618 949.450.6200 FAX 949.753.1224 www.hwcpa.com |