EXHIBIT 16.1 January 27, 2000 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for CDBeat.com, Inc., and reported on the financial statements as of and for the period ended December 31, 1998. On January 26, 2000 we were dismissed. We have read the statements included under Item 4 of its Form 8-K dated January, 2000, and we agree with such statements. Very truly yours, /s/ KINGERY CROUSE & HOHL P.A.