David
E.
COFFEY,
Certified Public Accountant
EXHIBIT 16.1
October 7, 2004
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
I have read Item 4.01 included in the Form 8-K dated October 7, 2004 of 2TheMax.Com, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in paragraphs 1, 2 and 3. I have no basis to agree or disagree with other statements of the registrant contained therein.
Sincerely,
/s/ David E. Coffey, CPA
