Summary of IB3 NETWORKS, INC.

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibi

Item 4.01 Changes in Registrant's Certifying Accountant.

On September 25, 2009, the Board of Directors of Registrant dismissed Seale and Beers, CPAs, its independent registered public account firm. On the same date, September 25, 2009, the accounting firm of Maddox Ungar Silberstein, PLLC was engaged as the Registrant's new independent registered public accounting firm. The Board of Directors of the Registrant approved of the dismissal of Seale and Beers, CPAs and the engagement of Maddox Ungar Silberstein, PLLC as its independent auditor.

Seale and Beers, CPAs did not produce a report on the Company's financial statements for either of the past two years. However, the Registrant's financial statements, which were reviewed by Seale and Beers, CPAs, in the Registrant's Form 10-Q for the period ended June 30, 2009, did not contain an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except that the Registrant's financial statements for the period ended June 30, 2009 contained a going concern qualification.

During the registrant's two most recent fiscal years and through September 25, 2009, there were no disagreements with Seale and Beers, CPAs whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Seale and Beers, CPAs' satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with any report on the Registrant's financial statements.

The registrant has requested that Seale and Beers, CPAs furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The letter is attached as an exhibit to this Form 8-K.

On September 25, 2009, the Registrant engaged Maddox Ungar Silberstein, PLLC as its independent accountant. During the two most recent fiscal years and the interim periods preceding the engagement, the registrant has not consulted Maddox Ungar Silberstein, PLLC regarding any of the matters set forth in Item 304(a)(2) of Regulation S-K.