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