Exhibit 16.0
SINGER LEWAK GREEN BAUM & GOLDSTEIN LLP
Certified Public Accountants & Management Consultants
July 20, 2006
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Trestle Holdings, Inc.’s statements included under Item 4.01 of its Form 8-K for July 7, 2006, and we agree with such statements concerning our Firm.
/s/ Singer Lewak Greenbaum & Goldstein
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP