Attached files

                        [LETTERHEAD OF JONES & SAS LLC]


February 3, 2016


The Office of the Chief Accountant
Securities Exchange Commission

Sent Via email to SECPSletters@sec.gov

Re:  Cessation of Auditor-Registrant  Relationship:  Unified Signal, Inc. (UNSI)
     Com. File No. 000-31757

Dear Sir or Madam:

Section  1000.08(m)  of the SEC  Practice  Section  (as  adopted  by the  PCAOB)
requires an audit firm to notify the Commission's Office of the Chief Accountant
of the cessation of an auditor's relationship with an audit client.

We are hereby  writing to notify you that on November 23, 2015,  Jones & Sas LLC
resigned from its role as the independent  audit firm for Unified  Signal,  Inc.
(UNSI), Commission File Number 000-31757.

We have read the Form 8-K dated February 3, 2016,  prepared and filed by Unified
Signal,  Inc. with respect to the change in audit firms,  and we do not disagree
with the statements made by the registrant therein.

Please do not hesitate to contact us if you have any questions.


Best regards,
JONES & SAS LLC


/s/ Roger A. Jones, CPA
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