Exhibit 16.1
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Gately & Associates, LLC
1248 Woodridge Court
Altamonte Springs, FL 32714

May 10, 2005

U. S. Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Gentlemen:

On May 10,  2005,  this Firm  received a draft copy of a Form 8-K to be filed by
Orsus Xelent  Technologies,  Inc.  (the  "Company"  formerly  known as Universal
Flirts  Corp.)  reporting  the  dismissal of firm as the  Company's  independent
registered  public  accounting firm in accordance with the  requirements of Item
4.01 - Changes in Registrant's Certifying Public Accountant of Form 8-K.

We have no  disagreements  with the statements  made in the draft Form 8-K, Item
4.01  disclosures  provided  to us. Our report on December  31,  2004  financial
statements did not contain an adverse opinion or a disclaimer of opinion nor was
it  qualified  or  modified  as  to  audit  scope,   accounting   principles  or
uncertainty,  except for a going concern opinion  expressing  substantial  doubt
about the ability of the Company to continue as a going concern.

Yours truly,


 /s/ J. Gately
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For Gately & Associates, LLC