Exhibit 16.1

Office of the Chief Accountant

PCAOB Letter File

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6561

Ladies and Gentlemen:

We have read Item 4 of Form 8-K dated March 30, 2007 of YP Corp. and are in agreement with the statements contained therein as it relate to Moss Adams LLP except for the statement regarding the actions taken by the Audit Committee of the Company’s Board of Directors for which we are not in a position to agree or disagree.

Respectfully,

/s/ Moss Adams, LLP

MOSS ADAMS, LLP

T	480-444-3424
F	480-444-3423