Exhibit 16.2 L J SOLDINGER ASSOCIATES, LLC February 11, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 RE: Mailkey Corporation Commission File Number 000-29331 Form 8-K Filed on February 5, 2005 We have read the statements that Mailkey Corporation (the Registrant) included under Item 4.01 of the Form 8-K report it filed on February 4, 2005 regarding the recent change of auditors. We agree with such statements made regarding our firm, except as follows: The statements that "... LJS had provided a report on the registrant's financial statements for the period ended March 31, 2004" is inaccurate. Our report covered the Registrant's financial statements for the three months ended March 31, 2004 and the period March 11, 2003 (inception) through December 31, 2003. "LJS's reports did not contain any adverse opinion or disclaimer of opinion and was not otherwise qualified or modified as to uncertainty, audit scope or accounting for the past two years" is incorrect. Our report did contain an explanatory paragraph for an uncertainty regarding the Registrant's ability to continue as a going concern. In addition, it has come to our attention that the registrant filed a Form S-8 on February 9, 2005, and we STRENUOUSLY OBJECT TO: 1) the Registrant listing an Exhibit 23.2 Consent of Independent Auditor which could be mistakenly construed to indicate that our consent had been provided as required by 17 CFR ss.230.436 and 17 CFR ss.230.439, when in fact, we have neither provided, nor withheld, our consent, and 2) the statement in Exhibit 23.2 Consent of Independent Auditor that: "...Soldinger remains uncooperative regarding the provision to Registrant with its consent for the incorporation of the Audited Financials in Registrants filed statements." when, in fact, we received no request for a consent from the Registrant, nor had we been notified that a Form S-8 was to be filed. We have no basis to agree or disagree with the statement regarding the board of directors in the second paragraph under Item 4.01 or statements made regarding other accounting firms. Sincerely, L J Soldinger Associates LLC 21925 Field Parkway, Suite 240 Deer Park, IL 60010 Tel: 847-726-8100 Fx: 847-726-6770 www.soldinger.com