EXHIBIT 16.1

February 23, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

To Whom It May Concern:

We have read the statements of One Voice Technologies, Inc. pertaining to our
firm included under Item 4.01 of the Current Report on Form 8-K dated February
16, 2007, and agree with such statements as they pertain to our Firm. We have no
basis to agree or disagree with other statements of the registrant contained
therein.

Sincerely,


/S/ SQUAR, MILNER, PETERSON, MIRANDA & WILLIAMSON, LLP
- ------------------------------------------------------
Squar, Milner, Peterson, Miranda & Williamson, LLP