1 EXHIBIT 16 September 30, 1999 Securities and Exchange Commission 450 Fifth Street Northwest Washington, DC 20548 Ladies and Gentlemen: We have read and agree with the comments in Item 4 of the Form 8-K of Cafe Odyssey, Inc. (d/b/a PopMail.com, inc.) dated September 30, 1999. Very truly yours, Arthur Andersen LLP