Exhibit 16.06

MORRISON, BROWN, ARGIZ & FARRA, LLP
CERTIFIED PUBLIC ACCOUNTANTS







      May 16, 2006



      Audit committee of EPIXTAR Corp
      11900 Biscayne Boulevard
      Suite 700
      Miami, Florida 33181

      Independence Standards Board Standard No. 1, "Independence Discussions
      with Audit Committees", requires that we disclose to you in writing all
      relationships between Morrison, Brown, Argiz & Farra, LLP (the "Firm") and
      its related entities and EPIXTAR Corp (the "Company") and its related
      entities that in our professional judgment may reasonably be thought to
      bear on independence.

      We are not aware of any relationships which may reasonably be thought to
      bear on our independence.

      We confirm that we are independent of the Company within the meaning of
      the federal securities laws administered by the Securities and Exchange
      Commission.

      The Company did not consult the Firm regarding either the application of
      accounting principles to a specific completed or contemplated transaction,
      or the type of audit opinion that might be rendered on the Company's
      financial statements;

      Neither a written report nor oral advice was provided to the Company by
      the Firm that they concluded was an important factor considered by the
      Company in reaching a decision as to an accounting, auditing or financial
      reporting issue; and

      The Company did not consult the Firm regarding any matter that was either
      the subject of a disagreement (as defined in Item 304(a)(1)(iv) of
      Regulation S-K and the related instructions) or any of the reportable
      events set forth in Item 304(a)(1)(v) of Regulation S-K.

      As further required by Standard No 1, we will be pleased to discuss our
      independence with respect to the Company with you.


      Very truly yours,


      /s/ Morrison, Brown, Argiz & Farra, LLP

      MORRISON, BROWN, ARGIZ & FARRA, LLP







  www mbafcpa com
------------------------------------------------------------------------------------------------------------------------------------
                                                                                        
1001 Brickell Bay Drive, 9th floor           301 East Las Olas Blvd, 5th floor                1113 Spruce Street, Suite 502
Miami, Florida 33131                         Ft Lauderdale, Florida 33301                     Boulder, Colorado 80302
Tel: 305-373-5500   Fax: 305-373-0056        Tel: 954-760-9000   Fax: 954-760-4465            Tel: 303-381-2550   Fax:303-381-2551