EXHIBIT 16

                             BARRY L. FRIEDMAN, P.C.
                           Certified Public Accountant
                                1582 Tulita Drive
                             Las Vegas, Nevada 89123


Securities Exchange Commission
Washington, DC 20549


Ladies and Gentlemen:

     The undersigned  has been,  until  recently,  the principal  accountant for
White  Rock  Enterprises,  Ltd.,  a  Nevada  corporation,  (now  known  as SNAP2
Corporation)  (the  "Company")  and,  under the date of December 15,  1999,  the
undersigned  reported on the  financial  statements of the Company as of and for
the  period  ended  September  30,  1999.  On or  about  December  15,  2000 the
undersigned was notified by  representatives of the Company that, as a result of
the merger of ISES Corporation with and into the Company,  the undersigned would
no longer be engaged  to audit the  financial  statements  of the  Company.  The
undersigned  has reviewed the Company's  statement  included under Item 4 of its
Form 8-K dated December 15, 2000 and agrees with such statements therein insofar
as they relate to Barry L. Friedman, P.C.

                                                    BARRY L. FRIEDMAN, P.C.



                                                    By: /S/ Barry L. Friedman