<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>e601642_ex16-1.txt
<DESCRIPTION>LETTER OF PENDER NEWKIRK & COMPANY LLP
<TEXT>
                                  EXHIBIT 16.1

                          PENDER NEWKIRK & COMPANY LLP

February 16, 2007

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Dear Sir/Madam:

We have read the statements included in the Form 8-K dated February 2007, of
Diversifax, Inc., to be filed with the Securities and Exchange Commission and
are in agreement with the statements contained in Item 4.01 insofar as they
relate to our dismissal and our audits for the years ended November 30, 2005 and
2006, and our reviews of interim financial statements.

Very truly yours,


/s/ PENDER NEWKIRK & COMPANY LLP
-----------------------------------------
Pender Newkirk & Company LLP
Certified Public Accountants
Tampa, Florida
</TEXT>
</DOCUMENT>
