MENDOZA BERGER & COMPANY, L.L.P. ________________________________________________________________________________ Certified Public Accountants April 11, 2006 Babette Cooper Staff Accountant Division of Corporate Finance Securities and Exchange Commission Washington DC 20549 Dear Ms. Cooper: We are writing to you concerning the 8-k filed by Omninet Media Corporation, Inc. ("the Company") on March 29, 2005. We are responding to the letter of comment submitted by the Securities and Exchange Commission to the Company on April 5, 2006. We are the independent auditors for the Company. The Company is in the process of completing a "Comprehensive 10-K" filing to bring the Company current on its annual and quarterly filings since August 31, 2001. We are auditing the financial statements as of and for the years ended August 31, 2002, 2003, 2004, and 2005. As part of our auditing procedures, we attempted to communicate with the Company's prior independent auditors. None of our attempts to communicate with the prior independent auditor met with success. The Company has communicated with the Office of Chief Accountant and received guidance on how to rectify this situation. If you have any additional questions or comments, please call me at (949) 387-9850 ext. 201. Very truly yours, Mendoza Berger and Company, LLP /s/ Henry Mendoza -------------------------------- Henry Mendoza Managing Partner 5500 Trabuco Road, Suite 150 o Irvine, CA 92620 o 949.387.9850 o Fox 949.387.9652