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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001140361-05-008924.txt : 20051102
<SEC-HEADER>0001140361-05-008924.hdr.sgml : 20051102
<ACCEPTANCE-DATETIME>20051102162946
ACCESSION NUMBER:		0001140361-05-008924
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20051028
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20051102
DATE AS OF CHANGE:		20051102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLEARONE COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000840715
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				870398877
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17219
		FILM NUMBER:		051173608

	BUSINESS ADDRESS:	
		STREET 1:		1825 RESEARCH WAY
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84119
		BUSINESS PHONE:		8019757200

	MAIL ADDRESS:	
		STREET 1:		1825 RESEARCH WAY
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84119

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENTNER COMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENTNER ELECTRONICS CORP
		DATE OF NAME CHANGE:	19910808
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
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<DESCRIPTION>CLEARONE COMMUNICATIONS 8-K 10-28-2005
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</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;Pre-commencement
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    <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>Item
      4.01 Change in Registrant&#8217;s Certifying Accountant.</strong></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">(a)
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    <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">(i)
      On
      October 28, 2005, KPMG LLP (&#8220;KPMG&#8221;) was dismissed as principal accountants for
      ClearOne Communications, Inc. (the &#8220;Company&#8221;) effective upon the completion of
      the audit of the Company&#8217;s financial statements as of and for the fiscal year
      ended June 30, 2004 and the issuance of its report thereon. As discussed below,
      the Company has engaged a new principal accountant to audit its financial
      statements for the fiscal year ended June 30, 2005.</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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(ii)
      KPMG&#8217;s report on the Company&#8217;s consolidated financial statements as of and for
      the fiscal years ended June 30, 2003 and 2002 did not contain an adverse opinion
      or disclaimer of opinion, and was not qualified or modified as to uncertainty,
      audit scope or accounting principles, except as follows: </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="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">KPMG&#8217;s
      report on the consolidated financial statements of the Company as of and for
      the
      years ended June 30, 2003 and 2002 contained a separate paragraph stating &#8220;as
      discussed in Note 3 to the accompanying consolidated financial statements,
      the
      consolidated balance sheets as of June 30, 2002 and 2001, and the related
      consolidated statements of operations, stockholders&#8217; equity, and cash flows for
      each of the years then ended, have been restated&#8221; and a separate paragraph
      stating &#8220;as discussed in Note 2 to the consolidated financial statements, the
      Company changed, effective July 1, 2002, its method of accounting for goodwill
      and other intangible assets as required by Statement of Financial Accounting
      Standards No. 142, Goodwill and Other Intangible Assets, Statement of Financial
      Accounting Standard No. 144, Accounting for the Impairment or Disposal of
      Long-Lived Assets, and Statement of Financial Accounting Standard No. 141,
      Business Combinations.&#8221;</font></div>
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      has
      not yet issued its report with respect to the Company&#8217;s consolidated financial
      statements as of and for the fiscal year ended June 30, 2004. </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">(iii)
      The
      Audit Committee of the Board of Directors recommended and approved the decision
      to change the Company&#8217;s principal accountant. </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">(iv)
      In
      connection with its audit for the fiscal years ended June 30, 2003 and 2002,
      and
      during the course of KPMG&#8217;s audit of fiscal year ended June 30, 2004 and the
      subsequent interim period through October 28, 2005, there were (1) no
      disagreements with KPMG on any matter of accounting principles or practices,
      financial statement disclosure, or auditing scope or procedures, which
      disagreements, if not resolved to the satisfaction of KPMG, would have caused
      KPMG to make reference to the subject matter of the disagreements in connection
      with its report, and (2) no events of the type listed in paragraphs (A) through
      (D) of Item 304(a)(1)(v) of Regulation S-K, except that KPMG reported in a
      letter to the Company's Audit Committee dated August 16, 2005 that during its
      audit of the Company's consolidated financial statements as of and for the
      fiscal years ended June 30, 2003 and 2002, it noted material weaknesses in
      internal controls related to: accounting for revenue recognition and related
      sales returns, credit memos, and allowances; accounting for cutoff and
      period-end close adjustments related to accrued liabilities and prepaid assets;
      the tracking and valuation of inventory; accounting for leases; accounting
      for
      non-routine transactions; and the lack of personnel with adequate experience
      in
      preparing financial statements and related footnotes in accordance with GAAP.
      The Audit Committee and the Company's management discussed such material
      weaknesses in internal controls with KPMG, and the Company has authorized KPMG
      to respond fully to the inquiries of the Company&#8217;s new principal accountant with
      respect thereto.</font></div>
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      A
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    <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">(b)
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    <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">(i)
      On
      October 28, 2005, ClearOne Communications, Inc. (the &#8220;Company&#8221;) engaged Hansen,
      Barnett &amp; Maxwell, A Professional Corporation (&#8220;HBM&#8221;), as its new principal
      accountants to audit the Company&#8217;s financial statements for the fiscal year
      ended June 30, 2005. The Audit Committee of the Company&#8217;s Board of Directors
      recommended and approved the engagement of HBM. </font></div>
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      During the Company&#8217;s two most recent fiscal years and through October 28, 2005,
      the Company did not consult HBM with respect to (i) 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's
      consolidated financial statements; or (ii) any matter that was either the
      subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K
      and the related instructions to that Item) or a reportable event (as described
      in Item 304(a)(1)(v) of Regulation S-K).</font></div>
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      9.01</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>Financial
      Statements and Exhibits.</strong></font></div>
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            </td>
            <td align="justify" valign="top" width="62%">&#160;</td>
            <td align="justify" valign="top" width="2%">&#160;</td>
            <td align="justify" valign="top" width="2%">&#160;</td>
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                </u></font></div>
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                of Document</u></font></div>
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            <td align="justify" valign="top" width="2%" style="border-bottom: medium none;">&#160;</td>
            <td align="justify" valign="top" width="2%" style="border-bottom: medium none;">&#160;</td>
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            <td align="justify" valign="top" width="2%">&#160;</td>
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              <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"><a href="ex16_1.htm">16.1</a></font></div>
            </td>
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              <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">Letter
                from KPMG LLP to the U.S. Securities and Exchange Commission dated
                November 2, 2005</font></div>
            </td>
            <td align="justify" valign="top" width="2%">&#160;</td>
            <td align="justify" valign="top" width="2%">&#160;</td>
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    <div>&#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></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">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 hereunto
      duly authorized.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 144pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
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            <td align="justify" valign="top" width="45%">&#160;</td>
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              <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">CLEARONE
                COMMUNICATIONS, INC.</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="45%">&#160;</td>
            <td align="justify" valign="top" width="55%">&#160;</td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="45%">&#160;</td>
            <td align="justify" valign="top" width="55%">&#160;</td>
          </tr>
          <tr>
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              <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">Date:
                November 2, 2005</font></div>
            </td>
            <td align="justify" valign="top" width="55%">
              <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">By:&#160;&#160;&#160;/s/&#160;&#160;Zeynep&#160;Hakimoglu</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="45%">&#160;</td>
            <td align="justify" valign="top" width="55%">
              <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">Zeynep
                Hakimoglu</font></div>
            </td>
          </tr>
          <tr>
            <td align="justify" valign="top" width="45%">&#160;</td>
            <td align="justify" valign="top" width="55%">
              <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">Chief
                Executive Officer and President</font></div>
            </td>
          </tr>

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<DOCUMENT>
<TYPE>EX-16.1
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<DESCRIPTION>EXHIBIT 16.1
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      Exhibit 16.1
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              <td width="20%">&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; COLOR: white; FONT-FAMILY: Times New Roman">____________________________</font></td>
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                <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>KPMG
                  LLP</strong></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">Suite
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                  West South Street</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">Salt
                  Lake City, UT 84101-9901</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
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      <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">November
        2, 2005 </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="left"><br></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">Securities
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      <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"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#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">Ladies
        and Gentlemen: </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"><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">We
        were
        previously principal accountants for ClearOne Communications, Inc. and, under
        the date of August 12, 2005 we reported on the consolidated financial statements
        of ClearOne Communications, Inc. as of and for the years ended June 30, 2003
        and
        2002. On October 28, 2005, we were notified that ClearOne Communications,
        Inc.
        engaged Hansen, Barnett &amp; Maxwell as its principal accountants for the year
        ending June 30, 2005 and that the auditor-client relationship with KPMG LLP
        will
        cease upon completion of the audit of ClearOne Communication, Inc.&#8217;s
        consolidated financial statements as of and for the year ended June 30, 2004,
        and the issuance of our report thereon. We have read ClearOne Communication
        Inc.&#8217;s statements included under Item 4.01 (a) of its Form 8-K filed on November
        2, 2005, and we agree with such statements, except that we are not in a position
        to agree or disagree with ClearOne Communications, Inc.&#8217;s statement that the
        decision to change the Company&#8217;s principal accountant was recommended and
        approved by the Audit Committee of the Board of Directors. </font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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        LLP,
        a U.S. limited liability partnership, is the U.S.</font></div>
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        firm of KPMG International, a Swiss cooperative.</font></div>
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end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>kpmg.jpg
<DESCRIPTION>KPMG SIGNATURE
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
