EXHIBIT 16.1
                  [LETTERHEAD OF SCHWARTZ LEVITSKY FELDMAN LLP]

February 14, 2006


US Securities and Exchange Commission
Mail Stop 11-3
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/A  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

Montreal, Quebec, Canada
February 14, 2006