EXHIBIT 16.1 TO FORM 8-K


                            Lichter, Yu & Associates
                          Certified Public Accountants
                             9191 Towne Centre Drive
                                    Suite 406
                           San Diego, California 92122


February 3, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549

Ladies and Gentlemen:

We have read Item 4.01 of the Form 8-K dated  January 31, 2006, of City Network,
Inc. and are in agreement with the statements contained in the second, third and
fourth   paragraphs  under  the  caption  "Item  4.01  Changes  in  Registrant's
Certifying  Accountants."  We have no  basis to agree  or  disagree  with  other
statements of City Network, Inc. contained therein.



/s/ Lichter, Yu & Associates
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Lichter, Yu & Associates