Exhibit 16




December 31, 2003



Securities & Exchange Commission
Washington D.C.  20549

Ladies and Gentlemen:

We have read the statements included under Item 4 in Form 8-K/A dated December
31, 2003, of ATSI Communications, Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements therein insofar as
they relate to our firm. We are not in a position to agree or disagree with the
statements in Item 4 regarding the engagement of Malone & Bailey, PLLC or the
approval of such engagement by the Audit Committee.

Very truly yours,



/s/ Tanner + Co.

    TANNER + CO.