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8-K - CURRENT REPORT - Data Call Technologiesdclt8k.htm

Michael F. Cronin, CPA
Certified Public Accountants

January 25, 2013

Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549

Re: Data Call Technologies, Inc.

Commission File Number 0-54691

Ladies and Gentlemen:

I have received a copy of, and are in agreement with, the statements being made by Data Call Technologies, Inc. in Item 4.01 of its Form 8-K dated January 25, 2013, captioned “Changes in Registrant’s Certifying Accountant.”

I hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Sincerely,

/s/ Michael F. Cronin