EXHIBIT 16.1


December 20, 2004

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for iLinc Communications, Inc.
("iLinc") and, under the date of May 21, 2004, except for Note 18 as to which
the date was June 21, 2004, we reported on the consolidated financial statements
of iLinc as of and for the years ended March 31, 2004 and 2003. On December 14,
2004, we resigned as principal accountants. We have read iLinc's statements
included under Item 4 of its Form 8-K dated December 20, 2004, and we agree with
such statements, except that we are not in a position to agree or disagree with
iLinc's statement that the Board of Directors appointed Epstein, Weber &
Conover, PLC as iLinc's independent registered public accountants effective
immediately, or that during the two most recent fiscal years ended March 31,
2004 and 2003, and the subsequent interim periods prior to BDO Seidman, LLP's
resignation, iLinc did not consult with Epstein, Weber & Conover, PLC regarding
any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of
Regulation S-K.

Very truly yours,

/s/ BDO Seidman, LLP