November 6, 2008
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

We have read the statements made by Single Touch Systems, Inc., which we understand will be filed with the Commission pursuant to Item 4.01, Changes in Registrant’s Certifying Accountants, paragraphs 1 through 6, as part of the Registrant’s Current Report on Form 8-K, dated November 6 , 2008. We agree with the statements in Item 4.01 of such Form 8-K in regard to our firm.

  Very truly yours,
/s/Raich Ende Malter & Co., LLP
Raich Ende Malter & Co., LLP
Independent Registered Public Accounting Firm