October 9, 2015 United States Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Reference: iTalk, Inc. (the “Company”) I have read the Company’s statements included under Item 4.01 of its Form 8-K dated October 9, 2015 and agree with such statements, insofar as they apply to Terry Johnson, CPA. Sincerely, /s/ Terry Johnson Terry Johnson, CPA,