Exhibit 16.1

                         [Letterhead of Corbin & Wertz]

January 7, 2002



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


Gentlemen:

We have read Item 4 of Form 8-K of GPN Network, Inc. for the event that occurred
on  January 1, 2002,  and are in  agreement  with the  statements  contained  in
Section (a) therein insofar as they relate to our firm.







                                                        /s/ Corbin & Wertz
                                                       Irvine, California