EXHIBIT 16.1


                                      November 05, 2001




 Securities and Exchange Commission
 450 5th Street N.W.
 Washington, D.C. 20549

 RE:  DIAL-THRU INTERNATIONAL CORPORATION

 We have  read  the statements  that  we  understand Dial-Thru  International
 Corporation will include  under Item  4 of the Form  8-K report it will file
 regarding the recent change in 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.

                                      Very truly yours,

                                      /s/ KING GRIFFIN & ADAMSON P.C.

                                      KING GRIFFIN & ADAMSON P.C.