Attached files

file filename
8-K - FUNCTION X 8-K 2-24-2011 - Function(x) Inc.form8k.htm
EX-99.2 - EXHIBIT 99.2 - Function(x) Inc.ex99_2.htm
EX-99.1 - EXHIBIT 99.1 - Function(x) Inc.ex99_1.htm
EX-99.3 - EXHIBIT 99.3 - Function(x) Inc.ex99_3.htm

Exhibit 16.1

 
Radin, Glass & Co., LLP
 
Certified Public Accountants
 
360 Lexington Avenue
 
New York, NY  10017
 
212.557.7505
 
Fax: 212.557.7591

March 2, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Re:
Function (X) Inc. (formerly Gateway Industries, Inc.)
 
File Number: 0-13803
 
Dear Sirs/Madams:

We have read Item 4.01 of Function (X) Inc’s Form 8-K dated February 24, 2011 and we agree with the statements relating to Radin, Glass & Co., LLP made under Item 4.01 concerning our firm.

Yours truly,

/s/ Radin, Glass & Co., LLP
Certified Public Accountants