EXHIBIT 16.1



March 10, 2006

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549



Commissioners:

We have read the statement made by 24HOLDINGS, Inc., which we understand will be
filed with the Commission under Item 4.01 of the Company's Form 8-K report dated
March 10, 2006. We agree with the  statements  concerning  our firm in such Form
8-K. Except as otherwise set forth herein, we have no basis on which to agree or
disagree  with  the  information  set  forth  in the  fourth  paragraph  of such
statement.

Very truly yours,

/s/ Stonefield Josephson, Inc.
Stonefield Josephson, Inc.