Exhibit 16



September 21, 2000

Securities and Exchange Commission
Washington, D.C.  20549
USA

Ladies and Gentlemen:

We were previously principal accountants for First Ecom.com, Inc. and, under the
date of February 28, 2000, except for note 10 which is as of March 20, 2000, we
reported on the consolidated financial statements of First Ecom.com, Inc. and
subsidiaries  as of  December 31,  1998  and  1999  and for  the year ended
December 31, 1999, the period from September 16, 1998 (date of inception) to
December 31, 1998, and the period from September 16, 1998 (date of inception) to
December 31, 1999. On today, we resigned as principal accountants. We have read
First Ecom.com, Inc.'s statements included under Item 4(a) of its Form 8-K dated
September 21, 2000, and we agree with such statements, except that we are not in
a position to agree or disagree with First Ecom.com Inc.'s statement that the
decision to change accountants was approved by the Board of Directors.

Very truly yours,

(Signed)KPMG