EXHIBIT
16.1
May
21,
2007
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
Gentlemen:
We
have
read Item 4.01 of Form 8-K of Digicorp, Inc. for the event that occurred on
May
8, 2007, and are in agreement with the statements contained therein insofar
as
they relate to our firm.
We
have
no basis to agree or disagree with any other matters reported
therein.
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| /s/ Squar,
Milner, Peterson, Miranda & Williamson, LLP |
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| Squar, Milner, Peterson,
Miranda
& Williamson, LLP |
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