Exhibit 16.1

March 10, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Universal Communication Systems, Inc. (copy
attached), which we understand will be filed with the Securities and Exchange
Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K report of
Universal Communication Systems, Inc. dated March 13, 2006. We agree with the
statements concerning our Firm in such Form 8-K.

Very truly yours,

Reuben E. Price & Co.