Exhibit 16


                                [GRAPHIC OMITTED]







May 27, 2005


Securities and Exchange Commission
450 5th Street NW
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for iVoice Technology, Inc. (the
Company), and, under the date of November 11, 2004, we reported on the financial
statements of the Company as of and for the years ended December 31, 2003 and
2002. On February 23, 2005, our appointment as principal accountants was
terminated. We have read the Company's statements included in its Registration
Statement on Form SB-2 and we agree with such statements, except that we are not
in a position to agree or disagree with the description of the appointment of
Bagel, Josephs & Company, L.L.C. or whether or not the Company consulted with
Bagel, Josephs & Company, L.L.C. during the two most recent fiscal years.




/s/ Mendlowitz Weitsen, LLP
MENDLOWITZ WEITSEN, LLP