Smith & Company
          A Professional Corporation of Certified Public Accountants
                         4764 South 900 East, Suite 1
                       Salt Lake City, Utah  84117-4977
                                (801) 281-4700


January 2, 2006


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Smith & Company was previously principal accountant for GameZnFlix,
Inc. ("Company") and reported on the financial statements  of the  Company  for
the fiscal years ended December 31,  2004  and  2003.  On  January 1,  2006, we
changed our accounting practice from a corporation to  a  professional  limited
liability company, Child, Van  Wagoner  &  Bradshaw, PLLC.  We  have  read  the
Company's statements included under Item 4.01 of its Form 8-K dated January  2,
2006, and agree with such statements.

                                              Very truly yours,



                                              /s/ Smith & Company
					      ___________________
                                              Smith & Company