Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

        We were  previously  the  independent  accountants  for Capita  Research
Group,  Inc.,  and on February 25, 2000 we reported on the  consolidated  and/or
combined  financial  statements of Capita Research Group, Inc. and Subsidiary as
of and for the  three  years  ended  December  31,  1999.  On  August 1, 2000 we
informed Capita Research Group, Inc. that we had merged with McGladrey & Pullen,
LLP and we would no longer be the  independent  accountants  of Capita  Research
Group, Inc. We have read Capita Research Group, Inc.'s statements included under
Item 4 of its Form 8-K for August 2, 2000 and we agree with such statements.

                                             By: /s/ Rudolph, Palitz LLC
                                             ---------------------------
                                                     Rudolph, Palitz LLC

Blue Bell, Pennsylvania
August 3, 2000