Exhibit 16.1
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 4.01 of its Form 8-k dated September 1, 2005, which was filed with the United States Securities and Exchange Commission on September 9, 2005 (copy attached). Stonefield Josephson, Inc. (“Stonefield”) agrees with the statements concerning it in such Form 8-k, except as follows:
(1) First Paragraph: Stonefield notified PPOL, Inc. that Stonefield ceased the client-auditor relationship, not that it “will not stand for reelection” as PPOL, Inc.’s auditor; and
(2) Sixth Paragraph: Stonefield advised PPOL, Inc. to seek legal advice as to the appropriate time period for retaining the Japanese subsidiary’s documentation.
Very truly yours, |
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Stonefield Josephson, Inc. |
WWW.SJACCOUNTING.COM
Santa Monica | Irvine | San Francisco | Walnut Creek | ||||
1620 26th Street | 4 Park Plaza | 655 Montgomery Street | 1333 N. California Boulevard | ||||
Suite 400 South | Suite 900 | Suite 1220 | Suite 470 | ||||
Santa Monica, California 90404 | Irvine, California 92614 | San Francisco, California 94111 | Walnut Creek, California 94596 | ||||
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TEL: | 310.453.9400 | TEL: | 949.653.9400 | TEL: | 415.981.9400 | TEL: | 925.938.9400 |
FAX: | 310.453.1187 | FAX: | 949.833.3582 | FAX: | 415.391.2310 | FAX: | 925.930.0107 |