[RACHLIN COHEN & HOLTZ LOGO] January 13, 2006 Securities and Exchange Commission 100 F Street N.E. Washington, DC 20549 RE: Epixtar Corp. 011-15489 Commissions: We have read the statements made by Epixtar Corp. (the "Company"), filed with the Commission pursuant to Item 4.01 of Form 8-K, as part of the Company's Form 8-K report dated January 9, 2006 and filed on January 13, 2006 (copy attached). We agree with the statements concerning our Firm contained in such Form 8-K. We were not associated with the review of the consolidated financial statements as of and for the three and nine months ended September 30, 2005. Very truly yours, /s/ Rachlin cohen & Holtz LLP Rachlin Cohen & Holtz LLP Enclosure RACHLIN COHEN & HOLTZ LLP 450 East Las Olas Boulevard o Suite 950 o Fort Lauderdale, Florida 33301 o PHONE 954 525 1040 o FAX 954 525 2004 o WWW.RACHLIN.COM An Independent Member of Baker Tilly International - -------------------------------------------------------------------------------- MIAMI o FORT LAUDERDALE o WEST PALM BEACH o STUART