EXHIBIT 16



                                                        April 9, 2001


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


RE: File No. 0-9416


Ladies and Gentlemen:


We were  engaged  as the  principal  accountants  for  WCM  Capital,  Inc.  (the
"Company") on November 1, 2000.  We were informed that we were  dismissed as the
principal  accountants for the Company on April 9, 2001.  During the period from
November 1, 2000 through  April 9, 2001, we did not audit and,  accordingly,  we
did not issue any reports on any financial  statements  of the Company.  We have
read  the  Company's  statements  included  pursuant  to Item 4 in its  Form 8-K
Current  Report dated April 9, 2001.  At the request of the  Company,  we hereby
state that we agree with the statements  included in the first paragraph of Item
4 that relate to our firm.


                                                        Very truly yours,


                                                        J. H. COHN LLP