EXHIBIT 16

DASZKAL BOLTON LLP

2401 NW Boca Raton Boulevard

Boca Raton, Florida 33431-6632

December 11, 2006

Office of Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

RE: Onspan Networking, Inc.

Commission File Number: 0-22991 

We have read the statements that we understand Onspan Networking, Inc. will include under Item 4 of the Form 8-K/A it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4.

Sincerely,

/s/ Daszkal Bolton LLP

Daszkal Bolton LLP