Paul M. Healey, C.P.A.
                           3170 W. Sahara, Suite D21
                               Spanish Oak Plaza
                              Las Vegas, NV 89107
                           Telephone: (702) 368-0664
                           Facsimile: (702) 368-1363

                                 April 3, 2000

Board of Directors
Digital D.J. Holdings, Inc.,
formerly known as
Breakthrough Electronics, Inc.
1658 East Capitol Expwy.
San Jose, CA 95121

     Re: Letter Re Changes in Certifying Accountant
         ------------------------------------------

Ladies and Gentleman:

     We are the former accountants for Breakthrough Electronics, Inc., which has
changed its name to Digital D.J. Holdings, Inc. (the "Company").  As part of the
change of control of the Company, we were replaced by the accountants engaged by
the new management  group.  We concur with the statements made by the Company in
the  Form  8-K  report  concerning  our  dismissal  as the  Company's  principal
accountant.

     Please contact us if you have any questions. You may file this letter as an
exhibit to your Form 8K-A as required by the SEC.

     Thank you for your assistance in this matter.

                            Very Truly yours,

                            /s/Paul Healey
                            --------------
                            Paul Healey