December 8, 2006





Derek Swanson, Esq.
Securities and Exchange Commission
100 F Street, NE
Washington D.C.  20549

Re:      BestNet Communications Corp.
         Commission File No. 0-15482
         Information Statement on Form 14C

Dear Mr. Swanson:

         The purpose of this letter is to respond on behalf of BestNet
Communications Corp. (the "Company"), we respond to the comments raised in our
telephone conversation on December 5, 2006. We note that you wanted the Company
to file another preliminary Information Statement that included the material and
items described in our previous correspondence on this matter. In addition, you
indicated that the Company should include a statement in such preliminary
Information Statement to the effect that prior to obtaining consents from
shareholders the Company may or should have filed a definitive proxy statement
and provided such proxy statement to those shareholders, but failed to do so.
The Company has added such a statement in the first paragraph under the heading
"Approval by Shareholders".

         Please do not hesitate to contact Stephen T. Meadow or me if you have
any further questions.

                                            Very truly yours,

                                            FIRETAG, STOSS & DOWDELL, P.C.


                                            /s/  JOHN L. STOSS
                                            -----------------------------------
                                                 JOHN L. STOSS