Exhibit 16.1





May 12, 2006



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

Ladies and Gentlemen:

We have read the  statements  included under Item 4.01 of Form 8-K dated May 11,
2006 of  Dauphin  Technology,  Inc.  and are in  agreement  with the  statements
contained paragraphs 1 through 7 as they relate to our firm. We have no basis on
which to agree or disagree with the  statements of the registrant in paragraph 8
of Item 4.01.


Very truly yours,



/s/ Tanner LC
Salt Lake City, Utah