Heritage Global (HGBL) 8-K Changes in registrant's certifying accountant

Exhibit 16.1

PricewaterhouseCoopers LLP
750 B Street
Suite 2900
San Diego, CA 92101-8122
Telephone (619) 744-8000

May 11, 2004

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Acceris Communications Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company’s Form 8-K report dated May 4, 2004. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP