EXHIBIT 16.1


November 12, 2001



Securities and Exchange Commission
Washington, D.C. 20549


Ladies and Gentlemen:

We were previously principal accountants for dreamlife inc. and, under the
date of March 30, 2001, we reported on the financial statements of dreamlife
inc. (a development stage enterprise) as of December 31, 2000 and 1999 and
for the year ended December 31, 2000 and the period from April 21, 1999 (date
of inception) to December 31, 1999. On November 6, 2001, we declined to stand
for reelection. We have read dreamlife inc.'s statements included under
Item 4 of its Form 8-K dated November 12, 2001 and we agree with such
statements, except that we are not in a position to agree or disagree with
dreamlife inc.'s statement that the hiring of BDO Seidman LLP was approved by
the Executive Committee of the Board of Directors.


                                       Very truly yours,

                                       KPMG LLP