AJ. ROBBINS, P.C.

CERTIFIED PUBLIC ACCOUNTANTS

216 SIXTEENTH STREET

SUITE 600

DENVER, COLORADO 80202

October 15, 2007

United States Securities and

Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re: Cardinal Communications, Inc.

Dear Sir/Madam:

We have read Item 4.01 of the form 8-K Cardinal Communications, Inc., dated October 15, 2007 regarding the recent change of auditors. We agree with such statement made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4.01.

Very truly yours,

AJ. Robbins, PC

by     /s/ AJ. Robbins                           

      AJ. Robbins, CPA