EXHIBIT 16.1
Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549
Gentlemen:
We have read and agree with the representations in Item 4 of Form 8-K of eUniverse, Inc. dated April 28, 2003 relating to Merdinger, Fruchter, Rosen & Company, P.C.
/s/ MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C.
Certified Public Accountants
New York, New York
April 30, 2003