September 7, 2012
Securities and Exchange Commission
Washington, DC 20549
We have read Item 4.01 of Net Talk.com,
Inc.’s Form 8-K dated September 1, 2012, and we agree with such statements insofar as they relate to our firm and the
predecessor firm, Meeks International, Inc.
/s/ Thomas, Howell, Ferguson, P.A
As successor to Meeks International, Inc.