Office of
the Chief Accountant
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Re:
Mandalay Media, Inc.’s Change in
Certifying Accountant.
Dear
Ladies and Gentleman:
We have read the statements made by
Mandalay Media, Inc., which were provided to us on February 20, 2009, which we
understand will be filed with the Commission pursuant to Item 4.01 of Form 8-K.
We agree with the statements under Items 4.01 concerning our firm. We have no
basis to agree or disagree with other statements made.
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Very
truly yours,
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/s/
Grobstein
Horwath & Company LLP |
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Grobstein
Horwath & Company LLP
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