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                       SICHENZIA ROSS FRIEDMAN FERENCE LLP
                  1065 AVENUE OF THE AMERICAS NEW YORK NY 10018
                 TEL 212 930 9700 FAX 212 930 9725 WWW.SRFF.COM

                                  May 24, 2005

Patrick Gilmore, Staff Accountant
Securities and Exchange Commission
450 Fifth Street, N.W., Judiciary Plaza
Washington, D.C. 20549

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

Dear Mr. Gilmore:

      This firm represents Euroweb International Corp. (the "Company") in the
above-referenced matter. Below, please find our responses to your May 16, 2005
comment 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.

   Response

   Attached as Exhibit "A" is a letter dated May 24, 2005 from KPMG Hungaria
   Kft. ("KPMG") explaining why KPMG is unable to agree or disagree with the
   statement that there were no reportable events during this period.

   The Company has advised that there were no letters or written communication
   to and from the former accountants regarding any reportable events to
   management or the Audit Committee

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.

   Response

   As the Company did not make changes to the Form 8-K, there was no need to
   obtain and file an updated Exhibit 16 letter.

                                       ***

Should you have any further questions, please do not hesitate to contact the
undersigned at 212-398-1494

                                                     Sincerely,

                                                     /s/Stephen Fleming

                                                     Stephen Fleming

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                                    EXHIBIT A

                               LETTERHEAD OF KPMG

Dear Mr. Toro

Last week you sent us a copy of the comment letter Euroweb International
received from the SEC, relating to Item 4 Form 8-K filed April 20, 2005. The
comment was as follows:

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 were no reportable events between January 1, 2005 and April 15,
2005" Help us to understand why KPMG is unable to agree or disagree with the
Company's statement that there were 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."

We respond as follows:

Our final engagement letter, which was approved by the audit committee, covered
the audit of the financial statements of Euroweb International Inc for the year
ended 13 of December 2004. We were not engaged to perform audit services for any
period beginning after this date. Although we included post balances sheet
review procedures in connection with issuing our audit opinion on the 31
December 2004 financial statements, we have preformed no audit or review
procedures in 2005. In order to report that there was or was not a material
weakness in internal control during the period specified by the SEC, audit
procedures would need to be performed during that period of time. Furthermore,
since a material weakness in internal control is considered a "reportable
condition" we are therefore unable to determine whether reportable events arose
in 2005 for the reasons specified above...

I trust shit has clarified matters. Should you have further questions, please do
not hesitate to contact me.

Yours sincerely

Marl Bownas
Partner
KPMG Hungaria K.ft.

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