EXHIBIT 16.1 [LOGO]SPICER JEFFRIES LLP Certified Public Accountants 5251 SOUTH QUEBEC STREET, SUITE 200 GREENWOOD VILLAGE, COLORADO 80111 TELEPHONE: (303) 753-1959 FAX: (303) 753-0338 www.spicerjeffries.com July 12, 2004 Securities and Exchange Commission 45 Fifth Street, N.W. Washington, D.C. 20549 RE: Mailkey Corporation We have read the statements that we understand Mailkey Corporation will include under Item 4 of the Form 8-K report 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 other statements made under Item 4. Sincerely, /s/ Spicer, Jeffries LLP