Published on January 18, 2011
EXHIBIT
16.1
January
14, 2011
Securities
and Exchange Commission
Office of
the Chief Accountant
450 Fifth
Street, N.W.
Washington,
DC 20549
RE:
CommerceTel Corporation (Commission File Number: 000-53851)
Ladies
and Gentlemen:
We have
read the statements included under Item 4.01 in the Form 8-K dated January 14,
2011, of CommerceTel Corporation (the “Company”) to be filed with the Securities
Exchange Commission and we agree with such statements insofar as they relate to
our dismissal. We cannot confirm or deny that the appointment of
Mayer Hoffman McCann P.C. was approved by the Board of Directors or that they
were not consulted prior to their appointment as auditors.
| Sincerely, | |
|
/s/
Seale and Beers, CPAs
Las Vegas,
Nevada
|