(LETTERHEAD)



Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We were previously the  independent  auditors for Arc  Communications  Inc. (the
"Company")  and on July 15,  1999,  we resigned  our  position as the  Company's
independent  auditor and became permanently  employed as the Company's principal
accountants.  We have read the Company's statements included under Item 4 of its
Form 8-K for March 30, 2000, and agree with such statements.


Very truly yours,


/s/  Andrew Johnson
     --------------------
     Andrew Johnson


Edison, New Jersey 08837
March 29, 2000