EXHIBIT 99.5 AUDITOR'S LETTER
Radin, Glass & Co., LLP
Certified Public Accountants
360 Lexington Avenue
New York, NY 10017
212-557-7505
Fax: 212-557-7591
February 8, 2006
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the attached disclosure to Cytation Corporation's Definitive
Schedule 14C, to be filed with the United States Securities and Exchange
Commission on February 13, 2006, and are in agreement with the statements
contained in the first three paragraphs under "Change in Registrant's Certifying
Accountant." We have no basis to agree or disagree with other statements of the
Registrant contained in the Definitive Schedule 14C.
By: /s/ Helen R. Liao
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Name: Helen R. Liao
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Title: Partner
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Radin, Glass & Co., LLP
Certified Public Accountants
ATTACHMENT: DISCLOSURE EXCERPT FROM SCHEDULE 14C
CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective as of January 20, 2006, Radin, Glass & Co., LLP resigned as the
Company's auditors. The reports of Radin, Glass & Co., LLP on the Company's
consolidated financial statements for the fiscal year ended December 31, 2004
(the "Audit Period") did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles, except for an explanatory paragraph relating to the
Company's ability to continue as a going concern. During the Audit Period, the
interim period through September 30, 2005, and the interim period through the
effective date of resignation (the "Interim Periods"), there were no
disagreements with Radin, Glass & Co., LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or procedure, which disagreements, if not resolved to the satisfaction of
Radin, Glass & Co., LLP, would have caused it to make reference thereto in
its reports on the Company's consolidated financial statements for such
years.
During the Audit Period and Interim Periods, the Company has had no
reportable events as defined in Item 304(a)(1)(iv) of Regulation S-K.
The Company has provided Radin, Glass & Co., LLP with a copy of the
foregoing disclosures and has requested, pursuant to the rules of the
United States Securities and Exchange Commission (the "Commission"), that
Radin, Glass & Co., LLP provide the Company with a letter addressed to the
Commission stating whether Radin, Glass & Co., LLP agrees with the
statements set forth in herein and, if not, stating the respects in which it
does not agree. A copy of the letter from Radin, Glass & Co., LLP is attached
as Exhibit 99.5 hereto.