1

                                                                      EXHIBIT 16


                               [KPMG LETTERHEAD]


Securities and Exchange Commission
Washington, D.C. 20549

May 7, 2001

Ladies and Gentlemen:

We were previously principal accountants for Emergent Information Technologies,
Inc. and, under the date of April 11, 2001, we reported on the consolidated
financial statements of Emergent Information Technologies, Inc. and subsidiaries
as of and for the years ended December 31, 2001 and 2000. On May 3, 2001, our
appointment as principal accountants was terminated. We have read Emergent
Information Technologies, Inc.'s statements included under Item 4 of its Form
8-K dated May 7 2001, and we agree with such statements, except that we are not
in a position to agree or disagree with the Company's statements that the change
was approved by the Audit Committee and that Ernst & Young, LLP was not engaged
regarding the application of accounting principles to a specified transaction or
the type of audit opinion that might be rendered on the Company's financial
statements.


Very truly yours,

/s/ KPMG LLP