Jere J. Lane
                           Certified Public Accountant
                              2901 N.W. 112 Avenue
                            Coral Springs, Fl. 33065


Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

I have read Alchemy  Holdings,  Inc.'s  statements  included under Item 4 of its
Current  Report on Form 8-K,  dated  December  4,  1998,  and I agree  with such
statements.

Very truly yours,



Jere J. Lane, CPA

Coral Springs, Florida 33065
March 4, 1999