On February 6th, 2009, Global Peopleline Telecom Inc. (the Company) was notified of the resignation of its independent registered public accounting firm, Moore & Associates ("Moore"), effective as of this date. The Company accepted the resignation of Moore upon receipt of the notification and has commenced a search for a new independent public accounting firm.

During the Company's two most recent fiscal years ended December 31, 2008 and 2007 and any subsequent interim period preceding February 6, 2009, the Company did not consult with Moore on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and Moore did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

Since its engagementon October 20th, 2008 till the date of its resignation, there were: (i) no disagreements between the Company and Moore on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Moore, would have caused Moore to make reference to the subject matter of the disagreements in their reports on the Company's financial statements for such period, and (ii) no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

A copy of a letter addressed to the Securities and Exchange Commission stating whether or not Moore agrees with the above statements is filed as Exhibit 16.1. The Resignation Letter is filed as Exhibit 99.1.

(d) Exhibits

Exhibit  Description
Number
16.1       Letter addressed to the Securities and
         Exchange Commission from Moore
99.1       Auditor Resignation Letter from Moore