Exhibit 16.1





June 15, 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/A dated May 5,
2006 of  Dauphin  Technology,  Inc.  and are in  agreement  with the  statements
contained in 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