-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TTFTNp07PWDH8Cj3Jfqf4D3QVfgMSGNCtu6/84F+r6N/sbsyFpR75pAX//sDsaxO
 j/x9TOrKlXiDV0qH6gzwqA==

<SEC-DOCUMENT>0001144204-08-005998.txt : 20080204
<SEC-HEADER>0001144204-08-005998.hdr.sgml : 20080204
<ACCEPTANCE-DATETIME>20080204154157
ACCESSION NUMBER:		0001144204-08-005998
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20080129
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080204
DATE AS OF CHANGE:		20080204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			C2 Global Technologies Inc
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17973
		FILM NUMBER:		08572214

	BUSINESS ADDRESS:	
		STREET 1:		9775 BUSINESSPARK AVENUE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92131
		BUSINESS PHONE:		8585475700

	MAIL ADDRESS:	
		STREET 1:		1001 BRINTON ROAD
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15221

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ACCERIS COMMUNICATIONS INC
		DATE OF NAME CHANGE:	20040220

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	I LINK INC
		DATE OF NAME CHANGE:	19971020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDCROSS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>v101766_8k.htm
<TEXT>
<html>
  <head>
    <title>
      Unassociated Document
</title><!-- Licensed to: VF-->
<!-- Document Created using EDGARizer HTML 3.0.4.0 -->
<!-- Copyright 2006 EDGARfilings, Ltd., an IEC company.-->
<!-- All rights reserved EDGARfilings.com -->
</head>
  <body bgcolor="#ffffff">
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
      AND EXCHANGE COMMISSION</strong></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Washington,
      D.C. 20549</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-K</strong></font><font style="DISPLAY: inline; FONT-SIZE: 14pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>THE
      SECURITIES AND EXCHANGE ACT OF 1934</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>January
      29, 2008</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
      report (Date of earliest event reported) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 20pt; FONT-FAMILY: Times New Roman"><strong>C2
      GLOBAL TECHNOLOGIES INC.</strong></font><font style="DISPLAY: inline; FONT-SIZE: 20pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      Name of Registrant as Specified in its Charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FLORIDA</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(State
      or
      Other Jurisdiction of</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Incorporation
      or Organization) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div align="left">
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td valign="top" width="47%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>0-17973</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
            </td>
            <td align="left" valign="bottom" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td valign="top" width="47%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>59-2291344</strong></font></div>
            </td>
          </tr>
          <tr>
            <td valign="top" width="47%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Commission
                File No.) </font></div>
            </td>
            <td align="left" valign="bottom" width="6%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td valign="top" width="47%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(I.R.S.
                Employer Identification No.)</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>40
      King Street West, Suite 3200, Toronto, Ontario, Canada, M5H
      3Y2</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Address
      of Principal Executive Offices and Zip Code) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(416)
      866 3000</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Registrants
      Telephone Number, Including Area Code) </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>N/A</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Former
      Name or Former Address, if Changed Since Last Report)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (see General Instruction A.2. below):</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font>&#160;Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Wingdings">o</font>&#160;Soliciting
      material pursuant to
      Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Wingdings">o</font>&#160;Pre-commencement
      communications
      pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="FONT-FAMILY: Wingdings">o</font>&#160;Pre-commencement
      communications
      pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Section
      4 - Matters Related to Accountants and Financial
      Statements</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 108pt; TEXT-INDENT: -72pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      4.01 </strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Changes
      in Registrant&#8217;s Certifying Accountant</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Pre-Merger
      Independent Registered Public Accounting Firm</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      December 12, 2007, C2 Global Technologies Inc. (&#8220;C2&#8221; or the &#8220;Company&#8221;) was
      informed by its independent registered accounting firm, Mintz &amp; Partners LLP
      (&#8220;Mintz&#8221;)</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      that
      Mintz and Deloitte &amp; Touche LLP&#8217;s Greater Toronto Private Company Services
      (&#8220;Deloitte&#8221;) had reached an agreement to merge the two firms in January 2008.
      The </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">merger</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      was
      completed on January 29, 2008. Effective that date</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">,</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      both
      firms were operating under the name Deloitte &amp; Touche LLP (&#8220;Deloitte &amp;
Touche&#8221;) and Mintz ceased providing services as a separate entity.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company had previously signed an engagement letter from Mintz, dated November
      26, 2007, to provide audit services for the fiscal year ended December 31,
      2007
      and the three fiscal quarters ending September 30, 2008. The Company&#8217;s Audit
      Committee has approved the engagement of the successor firm, Deloitte &amp;
Touche, as the Company&#8217;s registered accounting firm for the above
      periods.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company originally engaged Mintz on November 17, 2006 as its registered
      independent accountants for the fiscal year ended December 31, 2006. Mintz&#8217;s
      reports on the Company&#8217;s financial statements for the fiscal year ended December
      31, 2006 and the subsequent interim periods did not contain an adverse opinion
      or a disclaimer of opinion and were not qualified or modified as to uncertainty,
      audit scope or accounting principles. During the fiscal year ended December
      31,
      2006 and the subsequent interim periods, the Company had no disagreements with
      Mintz on any matter of accounting principles or practices, financial statement
      disclosure, or auditing scope or procedure which, if not resolved to the
      satisfaction of Mintz, would have caused Mintz to make reference to the matter
      in its report.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">has
      provided </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mintz
      </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">with
      a
      copy of </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">this
      Current Report on Form 8-K</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      and
      has</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      requested that </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">it
      </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">furnish
      </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      Company with </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">a
      letter</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      addressed</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      to the
      Securities and Exchange Commission</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(the
      &#8220;SEC&#8221;) </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">stating
      whether or not they agree with the above statements. A copy of such letter
      is
      filed as Exhibit 16.1</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">hereto.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>Post-merger
      Successor Independent Registered Public Accounting Firm</em></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      each of the Company&#8217;s two most recent fiscal years and through the date of this
      report, (a) the Company has not engaged Deloitte as either the principal
      accountant to audit the Company&#8217;s financial statements, or as an independent
      accountant to audit a significant subsidiary of the Company and on whom the
      principal accountant is expected to express reliance in its report; and (b)
      the
      Company or someone on its behalf did not consult Deloitte with respect to (i)
      either: the application of accounting principles to a specified transaction,
      either completed or proposed; or the type of audit opinion that might be
      rendered on the Company&#8217;s financial statements, or (ii) any other matter that
      was either the subject of a disagreement or a reportable event as set forth
      in
      Items 304(a)(1)(iv) and (v) of Regulation S-K.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Section
      9 - Financial Statements and Exhibits</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
            </td>
            <td align="left" style="width: 99pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
              9.01</strong></font></td>
            <td align="left">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Financial
                Statements and Exhibits.</strong></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
            </td>
            <td align="left" style="width: 99pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Exhibit
              No.</u></font></td>
            <td align="left">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Exhibit
                Title</u></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
            </td>
            <td align="left" style="width: 99pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">16.1</font></td>
            <td align="left">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter
                from </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mintz
                </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&amp;
                </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Partners</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
                LLP, dated February 4, 2008</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned thereunto
      duly authorized. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div align="left">
      <table border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="middle" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" colspan="3" valign="middle" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">C2
                Global Technologies Inc.</font></div>
            </td>
            <td align="left" valign="middle" width="10%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="middle" width="50%">&#160;</td>
            <td align="left" colspan="3" valign="middle" width="40%">&#160;</td>
            <td align="left" valign="middle" width="10%">&#160;</td>
          </tr>
          <tr>
            <td align="left" valign="top" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" colspan="3" valign="middle" width="40%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" valign="middle" width="10%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="middle" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date:
                February 4, 2008 </font></div>
            </td>
            <td align="left" valign="top" width="3%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:
                </font></div>
            </td>
            <td align="left" colspan="2" valign="middle" width="37%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/
                Stephen A. Weintraub</font></div>
            </td>
            <td align="left" valign="middle" width="10%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="middle" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" valign="middle" width="3%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" valign="top" width="5%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Name:</font></div>
            </td>
            <td align="left" valign="middle" width="32%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Stephen
                A. Weintraub </font></div>
            </td>
            <td align="left" valign="middle" width="10%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="middle" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" valign="middle" width="3%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td align="left" valign="top" width="5%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Title:
                </font></div>
            </td>
            <td align="left" valign="middle" width="32%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
                Financial Officer and Corporate Secretary </font></div>
            </td>
            <td align="left" valign="middle" width="10%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
          </tr>
          <tr>
            <td align="left" colspan="5" valign="middle" width="100%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><a name="Date"/>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>v101766_ex16-1.htm
<TEXT>
<html>
  <head>
    <title>
      Unassociated Document
</title><!-- Licensed to: VF-->
<!-- Document Created using EDGARizer HTML 3.0.4.0 -->
<!-- Copyright 2006 EDGARfilings, Ltd., an IEC company.-->
<!-- All rights reserved EDGARfilings.com -->
</head>
  <body bgcolor="#ffffff">
    <div>&#160;</div>
    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exhibit
      16.1<br></strong></font>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div align="left">
        <table cellpadding="0" cellspacing="0" width="100%">

            <tr>
              <td align="justify" valign="top" width="37%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><img src="logox1x1.jpg" alt=""></font></div>
              </td>
              <td align="right" valign="top" width="37%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><img src="letterheadx1x1.jpg" alt=""></font></div>
              </td>
            </tr>

        </table>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">February
        4, 2008</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
        States Securities and Exchange Commission</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Judiciary
        Plaza</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">450
        Fifth
        Street N.W.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
        D.C. 20549</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">U.S.A</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
        Whom
        It May Concern:</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Re:
        </strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman"><strong>C2
        Global Technologies</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Inc.</strong></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
        is
        to confirm that Mintz &amp; Partners, LLP (having merged effective January 29,
        2008 with Deloitte &amp; Touche LLP) confirms that it agrees with the disclosure
        contained in the report of C2 Global Technologies Inc. filed on Form 8-K
        entitled &#8220;Changes in Registrant&#8217;s Certifying Accountant&#8221;.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">Yours
        truly,</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><img src="sigx1x1.jpg" alt=""></font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">A
        Pre-decessor firm to Deloitte &amp; Touche LLP</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">Per:
        Elliott Jacobson, C.A.</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">Partner</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">EJA:
        pds</font></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br>
        <div align="left">
          <table cellpadding="0" cellspacing="0" width="100%">

              <tr>
                <td align="justify" valign="top" width="6%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">Direct
                    Line:</font></div>
                </td>
                <td align="justify" valign="top" width="43%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">416-644-4356</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="6%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">Fax
                    Line:</font></div>
                </td>
                <td align="justify" valign="top" width="43%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">416-644-4357</font></div>
                </td>
              </tr>
              <tr>
                <td align="justify" valign="top" width="6%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Times New Roman">Email:</font></div>
                </td>
                <td align="justify" valign="top" width="43%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: #0000ff; FONT-FAMILY: Times New Roman">elliott_jacobson@mintzca.com</font></div>
                </td>
              </tr>

          </table>
        </div>
      </div>
    </div>
    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>letterheadx1x1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 letterheadx1x1.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#`!`+#`X,"A`.#0X2$1`3&"@:&!86
M&#$C)1TH.C,]/#DS.#=`2%Q.0$1713<X4&U15U]B9VAG/DUQ>7!D>%QE9V/_
MVP!#`1$2$A@5&"\:&B]C0CA"8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C
M8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V/_P``1"`!L`)4#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#T"BBB@`HH
MHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@""[++`6$HB"D%FQ
M_"#S^E9\EQ="VF;>4:*%Y5W#D\G;G\!^M:-S!'<Q>7+G;D'@XY!R*B:P@=`C
M;R,$'+?>!Z@^U-"*UI>2SO'+DA7G:+9Z`*?ZK^M:/F)YGE[AOQG'M4:VD2S>
M:H(.=P'8'&,X]<5+@;LX&?6A@BNLDG]IM$6_=^2&`QT.2*8)))]1FAWE(X44
MX7J2<_IQ5CR$%QY_._;LZ\8ILMK')+YF623&-R'!(]#0!`US)`&CVF8Q)O=L
M@<9./QX/Y4W^TQYJCRCY1E$>_(ZE=P/TJ=[&%O[P!7:V&^\.>#^9_.@V,!(.
M#Q()!SQD#'\J-`U(EOW<18A.9L&/)'(QG/\`GUI@U3>\"Q0LQE#]P-NP@,/S
MS^53_88515!<;#\AW<IQC`_"E2RMXWB=5P8@P7G^]U_.C0-2C_:AW)<[6%N\
M!D09'S?,H7Z=?UJVE^LEC/<*N3"&R/4@9H&FVRC;M.T*45=W"C(.!^(%6$B5
M(]F2P/7<<YH=@U*_,+6_F77S,<$-T?CH/QYJM)JS;<1Q9<21H1N'1VQ^?!JV
MMC"KHQW-Y9R@9LA3C''X&F#3+;9M&[`V@?-TVG*_E1H`VVU.*YN?*0=690?=
M3@_U_*KU00VL4+LT>0"2=N>`3U-3TF,6BDR/6B@!:***`*6K)YEELW,NZ6,;
ME.",N!54W4D3XF4&XA3:QZ*V64!OIU^F#6I+%',H61%=00<,,\CI0\4;YWHK
M97:<C.1Z4TQ%%KJX69;<&)G9PN_!`Y5FZ?\``?UJK+)<R7-D3(N[[7*@X(&`
MKCGUZ"M5;2W7;MA0;6W#CH<8S^5'V6#S!)Y*;PVX-CD'UHN%BO"W]IZ81)E"
MY9"4.,$,1D?EFJL4\RM`SE3/*[6^[G8NW=DX]RI_2M2**.%-D2*BY)PHP.::
M+6`1F,1)L)W;<<9]?K1<+&>M]/<R308C`C5M[`GYL$CBG:#<M-IL/F$`I'&N
M#][[HY/US5Y;6W7[L*#Y=G"]O2D%G;KC;"B[=H&%Q@*<@?@:+H+%>X._5(89
M6(B\MG"YP&8$#]`>GO5*;_CXN[:-W,'EY;#']VV5Q@^^6_*MB6&.90LJ*X!R
M`1T--^RP>5Y7DIY9_AV\>M"8%2V<_;4@G8M/#&WS=-ZY7#?S_'-.UA&DLU5'
M*.98PK`XP=PJ[L7>'VC<`0#W`_R!2211R@"1`P!!`(S@CO1?4#)GNC>&T9-R
MHLZAQG'S\Y4_3_"H[J9[:63R'8B2'<&#;N-XW,?0@-Q_]:MAK:%L;HD.&WC(
M_B]?K0EO#&6*1JI;[V!U_P`Y-.X6(XH8(I4\LX;:0!NSD<<__7]ZJ7-S)_:D
M"!9557*@;3M<["<Y_+]:OQ6\,'^JB5.,?*,<4KPQNZ.Z*73[I(Y'TI7`SX/(
M6SMIF+N[LA+ACG<?7VR>E+9W#RZM.'$B@Q*51D("@,1^9_STJZ+6W$GF"%`^
M=V=O?U^M.$48F,NQ?,(V[L<X]*+A8DHHHI#"BF22+&`6SR<#`)_E3+>ZBN5#
M1,64C(.TC(_&@":BHVGC69(2X$C@E5[D#K3?M4.QG#@JK;#CU]*`)J*B%Q$8
M3-O^09R?IQ3#>0`??.>>`ISQUXQGN/S%`%BBHA<1-*D8D!=TWJ!W7CG]1227
M,,3['<!@`3P>`3@9]*`)J*K_`&R#+`R`;0Q.>.!U^N*/ML'S?O`"I`(((()Z
M<=>:`+%%,CD65-R'(R1^5/H`****`"BBB@`HHHH`****`$;@$XSCL*H:6)8+
M"UAD@=6`*MG'R_7FI[ZZ^QV_F[-_SJF,X^\P4?J:D@D:2/<Z;#DC&<_K3Z`4
MI8)O[9@F"[H\."V/NC`P.OKG\ZA-M,Z2,8Y%V7GFA00"Z]..?Q_"K\EVB7L5
MK@EY%+9[`"F&_012-M(*R^4%/&6IZB(K9KJ*V820O(V7=06&=N[A2?7'_P"N
MH?*GC/FQQSYW/MP5+8(7KGW'7V%7UN";4S>4VX9^08)/;BHA?%L*D):7+94-
MQA<9Y[]12`KP6TT-]8`H62&T:)G'3=\F/_032W4D\T\:-9S&'AB`5PQSP&YZ
M#`/%6H[V.2XAB4,?.B,JMVP,?_%"BYN_L[\Q,47!9_3)P,>IIZ@9LUC<3.R(
MKJD8EV[B,$L>`,=OKTI[6]P]\]Z(6"AT8(2-S`#!_+K5Y+MVN_(:!EX+;L\8
M!Q^M0C5HFBDD"-A9!&,\9);:/H*+L5D6+)&6)V=2I=V;:>P)XJS45O-Y\0?;
MM.2",YY!P?Y5+4E!1110`4444`%%%%`!1110!3U.U:\M/)3',B,=W3"L&/\`
M*IK>,Q!HPJK&I^0#T]_QS3I9DA"F0X#,%'U/2F)=1.VU6R=YC/L0,FF!!)9N
M=2AN5;Y5#;@?<`#'Y5&;!V5RX4D7/GH,\'V/X9J\)4,AC#?,`#^!SC^1ISNJ
M*68X`&3]*+L5BC;VUU;VSQH8\LSN,YP"6SM^F#3!92H,Q*B\OM4,1LR!QGTR
M,D>]:`D1LX8'!P>>].R`.M%P*$5B\-W:.I!CM[=H?<YVX_\`0?UHFANI9T9E
MB*H`5&3@-D\^_&*O;E]1^=&X>HHN%BM';2&:[:5N)2%3'55"_P")8_C5)=+F
M"7",RLDLH;:3PR[B2/R-:^1ZBDW+_>'YT786(+&W^RVRP]`I.U0<[1G@?@*L
MTT.ISST.#2"1#G##Y3@\]#2&/HINX>H]:7(QG(QZT`+129&<9&:`P)X(H`6B
MBB@`HHHH`@O(?M%K)&,;B,J3V8<@_F!5-M.D`EV.`SH,GU?N?Q``K3I*=PL9
MG]GR`OL_CV8);E,,2?YT_4;.>X9S"P&^)HSD^H;&/0Y(K0I:+BL93Z=*TI;=
MA26)4'&<JHS^&#^=7)H&EM'C!V.<E3Z'.0?SJQ11<=C/73V,<H=OF8;E.?NL
M<$_J!0+&5XYEE<`N,J5_A8X)_45H4M%Q6*%O:SPN7=@Y)!`SPI;&_P#EQ43:
M?(8H5``98G1CGJ2!@UIT47"QG/92R,Y;!!#XY[E5`_4&F)82K"\9`/F2;F8'
MG&T`_CD5J447"Q0^RRA)``I9F!!)Z#C(_0TY;:46\$;`,(R"03][@C'Z@U=H
MHN,RYM/N'1E#@'<[;L]0RD!?P)'Y5-#:21W32<;3/O'/1?+VX_/FKU%%Q6"E
*HHI#"BBB@#__V3\_
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>logox1x1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 logox1x1.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#`!`+#`X,"A`.#0X2$1`3&"@:&!86
M&#$C)1TH.C,]/#DS.#=`2%Q.0$1713<X4&U15U]B9VAG/DUQ>7!D>%QE9V/_
MVP!#`1$2$A@5&"\:&B]C0CA"8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C
M8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V/_P``1"``W`38#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#T"DI:0T`&
M:KP7UO<3RPQ2*SQ'#`,#BL/Q1XBDTN1;6V0><RAR[<A1GT[]#6!IUE?3SKJF
MBC!WD.C,!M/!*\]0<_YZT'1"A>'-)V['H=+4%K+++`C3P^3(1\R;@V/Q%3T'
M.%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`4444`%%%%`!1110`
M4444`%%%%`!1110`4444`%%%%`!1110!SWB#Q!<:3>QP0V@F5HPY8D\')&./
MI4N@ZM?ZL6DFLXX+=>-V3EC["L/QTUW%J$$L3S)"8@NY6(&[)]._(I?"OB7R
MB++4)#M/^KE<]/8G^M([71O1YHK4J>._^0W'_P!<%_\`0FK;\!?\@:;_`*^#
M_P"@K4GB?0/[5B%U;'_2D7`&>'7KCZ\UEZ!JL6AZ#<"X!^T?:&"P]&)VKU]!
M05S*IAU&.YT^KZM;Z3:F6<Y8\(@ZL:YRW\:33).391KY41D_UAYY`QT]ZY:Z
MN;K5+TRREI9I#@!1^0`KLM%\*0Q:?)]M#-/.FU@#CRQUQ]<@4!*C3HP_>:LU
M]!U%]5TU;IXUC)9AM!ST-:=97A[3Y=,TX6LQ!*R,01W!/!K5IG%.W,^78R[7
M55EUN\TYP%:$*R$?Q#`)_$$_K6G7+R0M-;W>HP`FXM+Z25,=65<*R_B!6E?W
M@N]+B6QF^>^PD3#J`?O'\!FJ:,TQVD:NNIW=]&@PENX56_O#'7\P:N&6?[>(
MA!_H_E[C-NZ-G[N/IWK)T^)+/Q1<VT8VH;.(J/925JVDEROB)X7G+P&W,B1[
M0-IW`=>]#6N@)]S3HS7/ROJ4OB26SCOMD/V<2C$8RH+8P/4\=3^56(A>6&K6
M\,MZ]S;W*L`)%4,C`9X(`XQFERCN:V]=X3(W$9QGG%.S7/W-M>R^)7\C4##_
M`*-N7]TK8&[IS[C.:NS6>H-Y1356B"1X<B%/G;NW/`HL%S3S16#I;7USJ#.-
M1EGLHN-QB11*W^R0.@]:WJ&K`G<SK_4I(;M;.SM3=7)3S&7>$5%SC))J73;]
M;Z%V,;12Q.8Y8VY*,.V>_P!:I7S2?VJ)=-0372ILG1N$V]0"W8Y/&,]>>.:+
M)K(65Q]IVM*V9;I)5P0WNI[<`#Z=33MH*^ILYIL@8QD1L%;'!(R!^%9VA:>E
ME8(3`(YI/F?NPR<A2?;./PK3-2QF%IUYJNH07#H]FK0S/"%,388KWSNXJ_I%
M^U_:,\D8BFC=HI8P<A7'7!]*R-$%\UM?K9-`F;V8%I03CD<@#K6K;636&F20
MPRYF8,YFDXRYYW'\:N5D)7-#-%<V;TVE_81V^JM>+/+Y4J,5;&0>00..15S6
MI+^.[L19W"H)I#&49,C.UCD]^W3VI<H[FL\B1J7=@JCJ2<`4[M7,>(;6\@\/
MNLM^\S-.A9C&HR"P&`!T&>:TC;ZC!9W+-J9E?9E&,"C81ST'7\:.705S5S17
M.V$6JWNC0W7]I-'*T8=%5%()QGYLCG/MC%3C6V'A9-39%,K(`$[%R=OY9HY0
MYC;S1FN>:YOHC;O;S75Y*7`F0P;8RIZE3M&,=N34NN3W\5_IR6=P$$\A0HR\
M$X)R3U_"CE'<W**P[Y[[3--#/>23-).HDF\H?ND/4A1VX_6K&E,TES))#J(O
M+-HUVY=697R<]`.V*5M+A<U,T9K*\0&2.TCDBFDB;SXT)1L9#.`?T-7;F/\`
MT*1%=UVIPP8[ACWHL%RQFC-4]+W/I5LSN[O)$K,S-DDD9/\`.L:WGG^RS/'>
M327:7+QQQ%MVY0^`"/IWHL%SIJ***0R"\M8;VW>"X0/&XP0:\VU_1)-'N0NX
MR02<H^,?@?>O3)I8X(FDF=411EF8X`%>=>)/$#:M)Y,.5M$;*C'+GU/^%#.W
M!N?-9;=31\+>)?)\O3[T_NR=L<I/W?0'VK+\41M)XFN4C4LSE``!U)45CQQO
M-(L<:EW8X"J,DFO1M!T(66V[O&,MZ4"EFYV`#&![X[TC>IR4)\ZW?0;X=\.1
MZ4HGFQ)=,/O8X3V'^-;XKF==UPR":PTJ93=*/FQU([A#_>_R.:;X:\2K=J+2
M_8)<*,*Y.`^/7WIG'.%2:]I(ZBF3R/'"[QQ-*RC(12`6]N>*9]KMO^?B+_OL
M4OVNV_Y^(O\`OL4&%F9>@17MO%)!>6ABWR/+O$BL#N;...<\_I2:9H?V#49I
MS)NA7/V:(=(@QRP_.M3[5;?\_$7_`'V*/M=M_P`_$7_?8I\S%RF/,M^/$2WL
M>G.T*1&!CYJ98%L[@,]*F)O?[>%S]@?R/+\C?YBY^]G=C/3]:TOM5M_S\1?]
M]BC[5;?\_$7_`'V*.8.5F1$E]_PDCWC6#B!H1!GS%R,,3NQGI^M2ZC]M.IVD
ML%BTL=L68MYBKNW+C`!/;-:7VJV_Y^(O^^Q1]JMO^?B+_OL4<P<K,^^2\@U1
M+RUM?M(>'R73S`A7G(/-0ZNFJW4<5O%:H8F&Z?9/M+?[`)'3U.*UOM5M_P`]
MXO\`OL4?:K;_`)^(O^^Q1<.5F=;SZG'Y4*Z1%#""%R+D$(OL`.U:_:H?M5M_
MS\1?]]BE^UVW_/Q%_P!]BD"BS+9-1TZ]N9+>V6\M[A_,VK($=&P`>O!'%-NM
M+FUAHY+Q%M#&,Q^60\@/;+8QC/..1[UJ_:K;_GXB_P"^Q1]JMO\`GXB_[[%/
MF#E9!IYO@7BO51MF-LZ<>9]5[&K4SM'$S)&9&`)"@@$^W-,^UVW_`#WB_P"^
MQ1]KMO\`GXB_[[%(+,Q=!34;)YHKG3R$N+AY?,653LW=B/P[5>U^TGOM,>"V
M(WD@E2<!P#RI/O5S[5;?\_$7_?8H^UVW_/Q%_P!]BFWK<.5VL8EU!J%X+.5+
M!(%LYED$)E!9\<'&.!C-6=6%[)>V36UBTR6\GFLWF*N?E*X&>_-:7VJV_P"?
MB+_OL4?:K;_GXB_[[%','*REK-I-J>CM%&OES':ZJY[@@X)'TQ36N-1FLIBV
MF['9=JQ^<I8D\9ST`_6K_P!JMO\`GO%_WV*/M5M_S\1?]]BBX<K,S3#>V>B1
MV\E@YF@18PJR+A^V0<\?C5*UTF\F\,?V5<1?9IH<&.7<&4MN+#I70?:K;_GX
MB_[[%'VJV_Y^(O\`OL4^9BY#/M[G6)0(Y;"*!APTS3!E/N%'/YXJ/6(KV74+
M"6VLS,EJYD8^8J[L@C`SW[UJ?:K;_GXB_P"^Q1]JMO\`GXB_[[%*^H^5E:^E
MOA!;S6EN68.#+"64$K@Y&3QD'%5=,LI?[8FU!K46:20B,Q;@6=LYW'''M6G]
MJMO^?B+_`+[%'VJV_P"?B+_OL47#E92UV*XN+:.*VMS*PECD)W!0`K`XY/M3
MGN;R5)E.GR(-F%S(A+$_CT%6_M5M_P`_$7_?8H^U6W_/Q%_WV*+ARLH:?)>P
MV]I:R6++Y<81Y#(I`PO;!SUHT..Y@CGBN;9HM\TDJMO4C#,3C@]>:O\`VJV_
MY[Q?]]BE%U;DX$\1)]'%%PY634444@&NBNNUU#`]B,TS[-!_SPC_`.^!110-
M-K858(4;<L2*?4*!3\#THHH$W<JC2]/5@RV-J"#D$0K_`(4]["SD)+VD#9.3
MNC!S1105S/N,_LO3_P#GPM?^_*_X4?V7I_\`SX6O_?E?\***`YI=P_LO3_\`
MGPM?^_*_X4?V7I__`#X6O_?E?\***`YI=P_LO3_^?"U_[\K_`(4?V7I__/A:
M_P#?E?\`"BB@.:7</[+T_P#Y\+7_`+\K_A1_9>G_`//A:_\`?E?\***`YI=P
M_LO3_P#GPM?^_*_X4?V7I_\`SX6O_?E?\***`YI=P_LO3_\`GPM?^_*_X4?V
M7I__`#X6O_?E?\***`YI=P_LO3_^?"U_[\K_`(4?V7I__/A:_P#?E?\`"BB@
M.:7</[+T_P#Y\+7_`+\K_A1_9>G_`//A:_\`?E?\***`YI=P_LO3_P#GPM?^
M_*_X4?V7I_\`SX6O_?E?\***`YI=P_LO3_\`GPM?^_*_X4?V7I__`#X6O_?E
M?\***`YI=P_LO3_^?"U_[\K_`(4?V7I__/A:_P#?E?\`"BB@.:7</[+T_P#Y
M\+7_`+\K_A1_9>G_`//A:_\`?E?\***`YI=P_LO3_P#GPM?^_*_X4?V7I_\`
MSX6O_?E?\***`YI=P_LO3_\`GPM?^_*_X4?V7I__`#X6O_?E?\***`YI=P_L
MO3_^?"U_[\K_`(4?V7I__/A:_P#?E?\`"BB@.:7</[+T_P#Y\+7_`+\K_A2K
;IM@C!ELK96!R"(ER#^5%%`<TNY:HHHH)/__9
`
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>sigx1x1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 sigx1x1.jpg
M_]C_X``02D9)1@`!`0```0`!``#_VP!#`!`+#`X,"A`.#0X2$1`3&"@:&!86
M&#$C)1TH.C,]/#DS.#=`2%Q.0$1713<X4&U15U]B9VAG/DUQ>7!D>%QE9V/_
MVP!#`1$2$A@5&"\:&B]C0CA"8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V-C
M8V-C8V-C8V-C8V-C8V-C8V-C8V-C8V/_P``1"``D`0`#`2(``A$!`Q$!_\0`
M'P```04!`0$!`0$```````````$"`P0%!@<("0H+_\0`M1```@$#`P($`P4%
M!`0```%]`0(#``01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T?`D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$!
M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$"
M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#JM:U^UT66
MUCN5D9KEBJ[1TQC.?S%:U>?>/KN-O$.EPGYEMB))`.=H+#K^"UT^K>)]-TVS
M:8SK*Y'R(AR6-`%J76;.+5H=,,A:ZE!(51G;@9Y]*T*Y+PCH5S'=R:YJ;[KN
MZ7<J?W`W//Z5TEX;P"+[&L39D'F>83PO?'O0!9HHI"0.I`^M`"T5AV?B$7GB
M6YTJ*`E+=<M,#QGCC\SC\*W*`"BBB@`HHHH`*RM;UI-)6%%B:>YN'V0Q*>6/
MO[5JUR48&H_$:9G(:/3[<!!Z,<?_`!1_*@"U>:YJ.D75G_:D%O\`9;A_+,L.
M?W;'UR>G^%='7(^(W3Q!J]EHENV^.*3S[F1>0@`/&?7D_G774`%9?B#6$T/3
MQ=O$909`@4'!.?\`]50ZSK_]F7]M91VDES/<*64*0.!GCZ\5S7B+6(M<O=%L
MK5'#FY#31.,,A!`P1]-U`'?*25!(P2.E+110`4444`%%%%`!112=.M`"T5AZ
M+K4NL:I>^2BC3[?]VDG>1NY'M_B*D\3ZN^DZ:#`GF74[>5`G^T>_X4`:X(.<
M$''6BLOP[I3:5IJQS2-)<R'?,Y;.6-9_C*_G2.UTNQE\NZOI-F0?NIW/^?0T
M`;CW]FC['NX%?^Z9!FK`((R#D&N0U?3=&TSPM/;,8Y+CRR%<<R/)V/KUQ6EX
M*%TOAFV%YN#_`#;=_7;GC-`&3X-1=5U;6M5FC#I+*(X]XS\N2<?EMI?&UK;F
MZT2SBACC-Q=C.U`,@$#G'^]75:?8V^FV<=K:1[(HQP/ZFL_6O#\>K7UC=FYD
M@DLWW+M`.>0>_P!*`-BL[4-<LM/OK6SGD/GW3A$51G&3@$^G)JQ>/?*,64-N
MY(ZRRE<'Z!3D?C7)ZCX/OWGM]2@NX[C4TF$TAF)"'!!55'8#%`&]K?B.QT1X
M8[DLTDIX1.2!ZGVK&\0:C::[I%_]BN98IM,;S"PR`2,C'OG'\JY+Q/HFKP:D
M);L/=3W">8[PHS*IR1M!]@!^=)9FZO\`0H]'TJWE>1G>>Z8#`./NKGZ#\R*`
M-KP)J,EG97<HTZ[NWEF^>6(!NW0\Y[G\Z[&/5)V!EFL);:W3.^29E&!],YKE
M?`US<+KUS`MI)!;2P(SJR%=LBJH/YG=^E;FO:WJ,%TVG:9I5Q//(F%GZ1J2.
MN>G'N10!IZ7K%CJZ2/8S>:(VVMP1@_C5^N)\-W">%[`6NHZ;>PRR.6DG$8D0
MGMRN>V/UKM$=9$5T.589!]10`I8`X)`HR#6/XAT*WU2$SOYZW,,;>487(.>H
M&/K7*>"[#4=0%]]JO=2M638%;<<$\Y^\.3_C0!WE['<2VS):3+#*<8=EW`?A
M7GGA&UNM6UO5G>]DC#9$SQ#!?+'@'MT->DQJ4C52[.0,%FQD^YQ6/X9\/IH%
MK-'YWGR3/O9]NWZ#^?YT`1S/:^'HK?3],ME>[NF(C0GEL=68^@K$6ZU>Y\8P
MZ4-19DA`EN3&H"^I`]N0/QK?U307O=6@U&WOY+6>.,Q':@;*G/3/0\UFVW@^
MXTW4I+K2M5:'S4VN9HA(W8DYR.XS0!!X@E36?$EOIM@6BU&QS*+@_<7@$@_I
M7+ZEK=Q;>+1>_P"BO<6_[II$4['.""?U_2NJ_P"$'ECOY;FVUF>,SIME9DR[
M9QN^;(QG'X5>NO!6E7&F062J\8A8L)5(WMGKDXY_^M0!F>(_$&KZ,+19+BS)
MN#G=&C':HQS^M;GAK69];M)+N2V6&#>5B.[)8#KD=J=J'AG3-1MK>"YB=A;1
MB.)@Y!"X'Y]*I6OA26R@>TM=9NHK%\YA"J6&?1L<?@*`*F@ZM>:EXNU/S+D"
MRM0R+$>!][`/Z'\ZEL/&]K=2:@TL8AM[1<JY;)DYP`![U8B\$:+#'M6*;)7:
MS>:06'OCBIH?!^A0312I8C='R-SL03[@GF@#`\->(]4USQ6P#;+%59FB(^ZN
M,#GUSC]:[RN?@\*06=U-/87]Y:^><R*A4@\GU'N:O6^D>3=+</J%],5Z))*-
MOY`"@#2KG/&FJO8:8EM;N%N;U_*0D_=!ZG]?UKHZY^3PK;WFJ75[J<QO/.3R
MTC*;1$OMSU]_KZT`:.CV$.DZ3!:1,"D2\O\`WCU)KE-/UBSU7QE/>W5S'%;6
M:>7:K(P`9CP6'Y'\Q6JWA.2.U>SM-8NXK.7B2)P'^7T4_P`-6Y/"VEOHPTL0
M[8AR''W]WKGUH`V000"#D'O7!7\$>O?$@6[DF&TB`?:<9P,XS]6Q71^'+#5-
M+B>RO;B&XM8@!;R+D/CT(_\`KTW2/#::9K5]J9N6EDNBV%*XV`MNQUY[4`7;
M/0]-LG,EO:1ASU9OF/YFK]+10`4444`%%%%`"4BHJ?=`%%%`"X%%%%`!UHHH
MH`6DHHH`6BBB@`HHHH`****`"BBB@`HHHH`****`"BBB@`HHHH`****`"BBB
$@#__V3\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
