FrankSpeech Network Inc (FSBN)

[newair]

Old and New accountants are the same. Just changed name as a result of changing from a corporation to a PLLC.


ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a) Effective on January 1, 2006, Smith & Company, the independent
registered public accounting firm who was previously engaged as the principal
accountant to audit the Company's financial statements, changed its accounting
practice from a corporation to a professional limited liability company named
Child, Van Wagoner & Bradshaw, PLLC. As this is viewed as a separate legal
entity, the Company terminated its accounting arrangement with Smith & Company.
The decision to change principal accountants was approved by the Company's
Audit Committee and subsequently approved by the Board of Directors.