Exhibit 16

September 20, 2005

Securities and Exchange Commission
Washington, DC 20549

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of FullNet Communications, Inc. dated September 20, 2005, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Evans, Gaither & Associates, PLLC

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