| Merdinger, Fruchter, Rosen & Corso, P.C. |
| CERTIFIED PUBLIC ACCOUNTANTS |
| 888 SEVENTH AVENUE |
| NEW YORK, NEW YORK 10106 |
| |
| TEL: (212) 757-0400 |
| FAX: (212) 757-0124 |
| Securities and Exchange Commission |
| 450 5th Street NW |
| Washington, DC 20549 |
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Expressions Graphics, Inc dated March 28, 2001, except that in paragraph 1 our opinion as to substantial doubt as to the Company's ability to continue as a going concern was based upon the Company not having an established source of revenue, not "because the Company has incurred substantial losses from operations since inception and has a substantial deficit in its working capital and shareholder equity".
| \S\ Merdinger, Fruchter, Rosen & Corso, P.C. |
| MERDINGER, FRUCHTER, ROSEN & CORSO, P.C. |
| Certified Public Accountants |
| New York, New York |
| August 8, 2001 |
