DAVIS & CO., CPAs, P.C.
               9137 East Mineral Circle, Suite 110
                  Englewood, Colorado 80112-3402
                        Phone 303/792-3900
                        FAX   303/792-2811

July 22, 1996

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

RE:  Datalink Systems Corporation (formerly Lord Abbott, Inc.)
     SEC File No. 33-21508

Ladies and Gentlemen:

Relative to the change in auditors, of which we were notified on July 22,
1996, we have read the statements made by Datalink Systems Corporation.  We
understand that these statements are being filed with the Commission, pursuant
to Item 4 of the Company's Form 8-K report dated July 22, 1996.  We agree with
the statements concerning our firm in such Form 8-K, Item 4.

Sincerely,

DAVIS & CO., CPAs, P.C.

/s/ Carol A. Davis
Carol A. Davis
Certified Public Accountant
       
Enclosures

cc:  Jon D. Sawyer, P.C.
     Datalink Systems Corporation - Anthony LaPine