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<SEC-DOCUMENT>0001214782-06-000028.txt : 20060821
<SEC-HEADER>0001214782-06-000028.hdr.sgml : 20060821
<ACCEPTANCE-DATETIME>20060221103638
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001214782-06-000028
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060221

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CYTATION CORP
		CENTRAL INDEX KEY:			0000095047
		STANDARD INDUSTRIAL CLASSIFICATION:	MOBILE HOMES [2451]
		IRS NUMBER:				160961436
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4902 EISENHOWER BLVD.
		STREET 2:		SUITE 185
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33634
		BUSINESS PHONE:		813-885-5998

	MAIL ADDRESS:	
		STREET 1:		4902 EISENHOWER BLVD.
		STREET 2:		SUITE 185
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33634

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYTATION CORP
		DATE OF NAME CHANGE:	20010626

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COLLEGELINK COM INCORP
		DATE OF NAME CHANGE:	19991122

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CYTATION COM INC
		DATE OF NAME CHANGE:	19990318
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                              Cytation Corporation
                              4902 Eisenhower Blvd.
                                    Suite 185
                              Tampa, Florida 33634
                                 (813) 885-5998

                                February 21, 2006


United States Securities and Exchange Commission
Division of Corporation Finance
Attn: Ryan Rohn, Staff Accountant
100 F Street, N.E.
Washington, D.C. 20549-7010

     RE:     CYTATION CORPORATION
             FORM 8-K ITEM 4.01
             FILED JANUARY 25, 2006
             FILE # 000-05388

Dear Mr. Rohn,

     We received your letter commenting on the Form 8-K filed on January 25,
2006 by Cytation Corporation (the "Company").  In connection with your comments
we have made the changes suggested in the letter and filed them in an amended
Form 8-K/A, filed via EDGAR on February 21, 2006.  Specifically, we made the
following changes.

     1. We have revised Item 4.01 of our Form to conform with Item 304(a)(1)(ii)
     of Regulation S-B by indicating whether or not the accountant's reports on
     financial statements for the past two years contained an adverse opinion or
     disclaimer of opinion or was qualified or modified as to uncertainty, audit
     scope or accounting principles. In particular, we have included the
     disclosure for the fiscal year ended December 31, 2003, which had
     previously been absent. The revised Item 4.01 is attached to this letter.

     2. We have revised Item 4.01 of our Form to conform with Item
     304(a)(1)(iii) of Regulation S-B by indicating whether the board of
     directors recommended or approved the decision to change accountants. In
     particular, we have noted that the board of directors did not recommend or
     approve of the accountant's resignation. The revised Item 4.01 is attached
     to this letter.

     3. We have obtained and filed an updated Exhibit 16 letter from the former
     accountants, which states whether the accountant agrees with the statements
     made in the revised Form 8-K. The accountant has indicated agreement with
     the statements made in the revised Form 8-K. The updated Exhibit 16.1 is
     attached to this letter.

<PAGE>

     In addition, the Company acknowledges that

- -    it is responsible for the adequacy and accuracy of the disclosure in
     the filing;
- -    staff comments or changes to disclosure in response to staff comments
     in the filing reviewed by the staff do not foreclose the Commission from
     taking any action with respect to the filing; and
- -    the Company may not assert staff comments as a defense in any
     proceeding initiated by the Commission or any person under the federal
     securities laws of the United States.

     If you should have any questions regarding our amended Form 8-K, please do
not hesitate to contact me.


                                             Sincerely,


                                             /s/ Charles G. Masters
                                             -------------------------
                                             Charles G. Masters
                                             President & Chief Executive Officer
                                             Cytation Corporation


Cc:     Bush Ross, P.A.

<PAGE>

EXHIBIT 16.1     AUDITOR'S LETTER

Radin, Glass & Co., LLP
Certified Public Accountants
360 Lexington Avenue
New York, NY 10017
212-557-7505
Fax: 212-557-7591



February 17, 2006

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

Ladies  and  Gentlemen:

We  have read Item 4.01 of Form 8-K/A of Cytation Corporation, to be filed with
the United States Securities and Exchange Commission on February 21, 2006, and
are in agreement with the statements contained in the first four paragraphs
under "Change in Registrant's Certifying Accountant."  We have no basis to agree
or disagree with other statements of the Registrant contained in the Form 8-K/A.


By:     /s/ Helen R. Liao
        ----------------

Name:   Helen R. Liao
        ----------------

Title:  Partner
        ----------------


Radin, Glass & Co., LLP
Certified Public Accountants

<PAGE>

ATTACHMENT:     EXCERPT FROM FORM 8-K/A

ITEM  4.01     CHANGE  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANT

     Effective  as of  January 20, 2006, Radin, Glass & Co., LLP resigned as the
Company's  auditors.  The  Board  of  Directors did not recommend or approve the
resignation  of  Radin,  Glass  &  Co.,  LLP.

     The  reports  of  Radin,  Glass  &  Co.,  LLP on the Company's consolidated
financial  statements  for  the  fiscal  years  ended  December  31,  2003  and
December  31,  2004  (the "Audit Period") did not contain any adverse opinion or
disclaimer  of  opinion,  nor were they qualified or modified as to uncertainty,
audit  scope,  or  accounting  principles,  except for an explanatory  paragraph
relating  to  the  Company's ability to continue as a going concern.  During the
Audit  Period,  the  interim  period through September 30, 2005, and the interim
period  through the effective date of resignation (the "Interim Periods"), there
were  no disagreements with Radin, Glass & Co., LLP on any matter of  accounting
principles  or  practices,  financial  statement  disclosure, or auditing  scope
or  procedure,  which  disagreements,  if  not  resolved to the satisfaction  of
Radin,  Glass  & Co., LLP,  would  have  caused  it to make reference thereto in
its  reports  on  the  Company's  consolidated  financial  statements  for  such
years.

     During  the  Audit  Period  and  Interim Periods,  the  Company  has had no
reportable  events  as  defined  in  Item  304(a)(1)(iv)  of  Regulation  S-K.

     The  Company  has  provided  Radin,  Glass  &  Co.,  LLP with a copy of the
foregoing  disclosures  and  has  requested,  pursuant  to  the  rules  of  the
United  States  Securities  and Exchange  Commission  (the  "Commission"),  that
Radin,  Glass  &  Co., LLP provide the Company with a letter  addressed  to  the
Commission  stating  whether  Radin,  Glass  &  Co.,  LLP  agrees  with  the
statements set forth herein and, if not, stating the respects in which  it  does
not  agree.  A  copy  of  the letter from Radin, Glass & Co., LLP is attached as
Exhibit  16.1  hereto.

     Subsequently, on February 3, 2006, the Company engaged Wheeler,  Herman,
Hopkins  &  Lagor,  P.A. as auditors.

<PAGE>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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