EXHIBIT 16.1
                  [LETTERHEAD OF SCHWARTZ LEVITSKY FELDMAN LLP]

February 8, 2006

US Securities and Exchange Commission
Mail Stop 1103
450 5th Street, NW
Washington, DC 20549

Dear Sirs:

We have read the statements of OSK Capital II Corp. pertaining to our firm
included under Item 4.01 of Form 8-K dated February 7, 2006 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.

Very truly yours,


/s/ Schwartz Levitsky Feldman LLP

Schwartz Levitsky Feldman LLP
February 8, 2006