October 31, 2005


Securities & Exchange Commission
Washington D.C. 20549

Ladies and Gentlemen:

We were previously the independent registered public accounting firm of Digicorp
and on September  23, 2005,  we reported on the balance  sheet of Digicorp as of
June 30, 2005, and the related statements of operations,  stockholders'  equity,
and cash flows for the year then ended. On October 27, 2005 we were dismissed as
the independent  registered  public  accounting  firm of Digicorp.  We have read
Digicorp's statements included under Item 4.01 of its Form 8-K dated October 25,
2005, and we agree with such statements, except that we are not in a position to
agree or  disagree  with  Digicorp's  statements  related to the  engagement  of
Peterson & Co. as independent registered public accountants.

Very truly yours,


/s/ Jones Simkins, P.C.
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JONES SIMKINS, P.C.