EX 16.1
SELLERS & ANDERSEN, L.L.C.
941 East 3300 South, Suite 202
Certified Public Accountants and Business Consultants
Salt Lake City, Utah 84106
Member SEC Practice Section of the AICPA
Telephone 801 486-0096
Fax 801 486-0098
February 5, 2004
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
To Whom It May Concern:
We have read Item 4 of the Form 8-K dated January 30, 2004 of Trading Solutions.com, Inc. and are in agreement with the statements contained therein. We have no basis to agree or disagree with other statements of the registrant contained in the Form 8-K.
Very truly yours,
/s/ Sellers & Andersen, L.L.C.