Exhibit 16.1

COMISKEY & COMPANY
789 Sherman Street, Suite 385
Denver CO 80203
Phone: (303)-830-2255
Fax: (303)-830-0876

August 31, 2005

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.
USA 20549

Dear Sir and/or Madam:

We have read the statements that we understand OSK Capital II Corp. will include
under Item 4.01 of the Form 8-K it will file regarding the recent change of
auditors. We agree with such statements made regarding our firm. We have no
basis to agree or disagree with the other statements made under Item 4.01.


Yours truly,

/s/ Comiskey & Company

COMISKEY & COMPANY
Professional Corporation

cc:  OSK Capital II Corp.