Exhibit 16.1

Radin, Glass & Co., LLP

Certified Public Accountants

360 Lexington Avenue

New York, NY  10017

212.557.7505

Fax: 212.557.7591

March 2, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Re: Function (X) Inc. (formerly Gateway Industries, Inc.)

File Number: 0-13803

Dear Sirs/Madams:

We have read Item 4.01 of Function (X) Inc’s Form 8-K dated February 24, 2011 and we agree with the statements relating to Radin, Glass & Co., LLP made under Item 4.01 concerning our firm.

Yours truly,

/s/ Radin, Glass & Co., LLP

Certified Public Accountants