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                                                                    EXHIBIT 23.7



ACCOUNTANT'S AWARENESS LETTER


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


We are aware that our reports dated July 6, 2001 on our review of the interim
financial statements of Return Assured, Inc. and Subsidiaries as of May 31, 2001
and for the three month and nine month periods ended May 31, 2001 and included
in this Form 10-Q for the quarter ended May 31, 2001 is incorporated by
reference in the Company's Registration Statement on Form S-3. Pursuant to Rule
436(c) under the Securities Act of 1933, this report should not be considered as
part of the Registration Statements prepared or certified by us within the
meaning of Sections 7 and 11 of that Act.



GOLDSTEIN GOLUB KESSLER LLP
New York, New York
October 5, 2001