| 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.
| \S\ Merdinger, Fruchter, Rosen & Corso, P.C. |
| MERDINGER, FRUCHTER, ROSEN & CORSO, P.C. |
| Certified Public Accountants |
| New York, New York |
| November 13, 2001 |
| 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 |
November 13, 2001
| Mr. Frank Dreschler |
| Expressions Graphics, Inc. |
| 101 Convention Center Drive |
| Suite 700 |
| Las Vegas, NV 89109 |
Dear Mr. Dreschler:
This is to confirm that the client-auditor relationship between Expressions Graphics, Inc. (Commission file number 333-38976) and Merdinger, Fruchter, Rosen & Corso, P.C. has ceased.
| Very truly yours, |
| |
| MERDINGER, FRUCHTER, ROSEN & CORSO, P.C. |
| |
| /S/ Leonard Fruchter |
| |
| Leonard Fruchter, CPA |
| LF:lc | |
| | |
| cc: | Office of the Chief Accountant |
| | SECPS Letter File |
| | Securities and Exchange Commission |
| | Mail Stop 9-5 |
| | 450 Fifth Street, NW |
| | Washington, DC 20549 |
