January
30, 2007
Securities
and Exchange Commission
100
F.
Street, N.E.
Washington,
D.C. 20549
Dear
Sirs/Madams:
This
letter is delivered by Epstein, Weber & Conover, PLC in connection with the
filing by YP Corp. with the Securities and Exchange Commission of a Current
Report on Form 8-K/A dated January 30, 2007.
We
have
reviewed the contents of paragraph (a) of Item 4.01 of such Current Report
on
Form 8-K/A and agree with the statements contained therein.
Yours
truly,
/s/
Epstein, Weber & Conover, PLC