EXHIBIT 16

A C I ARMANDO C. IBARRA

Certified Public Accountants

A Professional Corporation

_______________________________________________________________________________

Armando C. Ibarra, C.P.A. Members of the California Society of Certified Public Accountants

Armando Ibarra, Jr., C.P.A., JDMembers of the American Institute of Certified Public Accountants

Registered with the Public Company Accounting Oversight Board

September 29, 2006

Securities and Exchange Commission

100 F Street

Washington, D.C. 20549

Re: PTM Publications Incorporated

File No. 0-52044

Dear Sir or Madam:

We have read the revised Item 304 disclosures in Item 401 of the Form 8-K of PTM Publications Incorporated, dated September 26, 2006, and we agree with the statements concerning our firm contained therein.

Very truly yours,

/s/ Armando C. Ibarra

By: Armando C. Ibarra

ACI: