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
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Name:  Helen R. Liao
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Title: Partner
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Radin, Glass & Co., LLP
Certified Public Accountants

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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.

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