EXHIBIT 16


Dohan and Company                                  7700 North Kendall Drive, 200
Certified Public Accountants                       Miami, Florida 33156-7564
A Professional Association                         Telephone: (305) 274-1366
                                                   Facsimile: (305) 274-1368
                                                   E-mail: info@uscpa.com



OFFICE OF THE CHIEF ACCOUNTANT
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Dear Sir and/or Madam:

We have read the  January 4, 2007  statements  of Globetel  Communications  Corp
about  our firm that is  included  under  Item 4 in its Form 8-K filed  with the
Securities and Exchange Commission. We do not agree with certain portions of the
statement, as stated below:

Globetel  Communications  Corp is  under  investigation  by the  Securities  and
Exchange  Commission and the investigation has not been concluded.  Accordingly,
we are unable to determine if a disagreement  exists on any matter of accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedure,  which, if not resolved to the satisfaction of Dohan & Company, P.A.,
CPAs,.  would have caused them to make reference in connection with their report
to the subject matter of the disagreement, will arise as a result of the ongoing
investigation.

Yours truly,



DOHAN AND COMPANY, CPAS, P.A.