Exhibit 16
January 19, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: PPOL, Inc.
Commissioners:
We have read the statements by registrant PPOL, Inc. contained in Item 4.01of its Form 8-K/A dated September 1, 2005, which was filed with the United States Securities and Exchange Commission on September 26, 2005 (copy attached). Stonefield Josephson, Inc. agrees with the statements concerning it in such Form 8-K/A.
Very truly yours,
CERTIFIED PUBLIC ACCOUNTANTS