March 10, 2006 Securities and Exchange Commission Mail Stop 11-3 100 F Street, NE Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Items 4.01 of Form 8-Ka of Blue Wireless & Data, Inc. dated March 10, 2006. Yours truly, DAVIS, KINARD & CO., P.C.