September 6, 2007

Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by NeoMedia Technologies, Inc. (the "Company") pursuant to Item 4.01(a) of Form 8-K, as part of the Form 8-K/A dated August 29, 2007, to be filed by the Company on or about September 6, 2007 (copy attached). We agree with the statements concerning our firm contained in Item 401(a) of such Form 8-K/A.  However, we have no basis on which to comment on the remediation status of the material weaknesses in internal controls over financial reporting. 

Very truly yours,

/s/ Stonefield Josephson, Inc.

Stonefield Josephson, Inc.