Exhibit 16.1

Or ref: EC/AC/S840/ABA2/ys

June 28, 2006

Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C 20549
United States

Attn: The SEC Office of the Chief Accountant

Dear Sirs,

Sun New Media Inc. (the “Registrant”)
SEC File No. 000-26347

We have read Item 4.01 of the Registrant’s Form 8-K/A dated June 12, 2006 and have the following comments:

• We agree with the statements made by the Registrant with respect to our resignation as principal independent accountant in the first to fourth paragraphs.

• We have no basis to agree or disagree with the statement made in the fifth paragraph

Very truly yours,