Exhibit 16.1 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re: Urban Television Network Corporation Ladies and Gentleman, We were previously the principal accountants for Urban Television Network Corporation (the "Company") and have issued our report dated December 20, 2005 on the audited financial statements of the Company as of September 30, 2005 and 2004. We have read and agree with the statements contained in Item 4 of Form 8-K of Urban Television Network Corporation regarding changes in and disagreements with its principal accountants. June 6, 2006 Denver, Colorado /s/ Comiskey & Company PROFESSIONAL CORPORATION