SecProbe.io

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May 16, 2005

Mail Stop:  4-6

Mr. Csaba Toro
Chief Executive Officer
Euroweb International Corporation
1138 Budapest
Vaci ut 141. Hungary

Re:	Item 4 Form 8-K filed April 20, 2005

Dear Mr. Toro:

We have reviewed your filing and have the following comments.
Where
indicated, we think you should revise your document in response to
these comments.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In some
of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

Please understand that the purpose of our review process is to
assist
you in your compliance with the applicable disclosure requirements
and to enhance the overall disclosure in your filing.  We look
forward to working with you in these respects.  We welcome any
questions you may have about our comments or on any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.
1. We note that in the accountants letter filed as Exhibit 16.1
that
KPMG states that they "are not in a position to agree or disagree
with the Company`s statements that there were no reportable events
between January 1, 2005 and April 15, 2005."  Help us understand
why
KPMG is unable to agree or disagree with the Company`s statement
that
there were no reportable events during this period in which KPMG
was
still engaged.  Since KPMG was still engaged during this period,
they
should be able to agree or disagree as to whether there were any
reportable events during this period.  Additionally, to the extent
that there were any letters or written communication to and from
the
former accountants regarding any reportable events to management
or
the Audit Committee, please provide us with such correspondence.

2. To the extent that you make changes to the Form 8-K to comply
with
our comments, please obtain and file an updated Exhibit 16 letter
from the former accountants stating whether the accountant agrees
with the statements made in your revised Form 8-K.

General

We urge all persons who are responsible for the accuracy and
adequacy
of the disclosure in the filing reviewed by the staff to be
certain
that they have provided all information investors require for an
informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

In connection with responding to our comment, please provide, in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in our review of your filing or in response to
our comments on your filing.

Please file your supplemental response and amendment via EDGAR in
response to these comments within 5 business days of the date of
this
letter.  Please note that if you require longer than 5 business
days
to respond, you should contact the staff immediately to request
additional time.  Any questions regarding the above should be
directed to me at (202) 551-3406, or in my absence, to Robert
Benton
at (202) 551-3140.

Sincerely,

Patrick Gilmore, CPA
Staff Accountant
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Csaba Toro
Euroweb International Corporation
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