Barry L. Friedman
                           Certified Public Accountant
                                1582 Tulita Drive
                               Las Vegas, NV 89123
                                 1-702-361-8414

September 25, 2000

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

I  was  previously  principal  accountant  for  SalesRepCentral.com,  Inc.  (the
"Company")  and  reported  on the  financial  statements  of the Company for the
period ended August 31, 1999.  Effective  September 15, 2000, my  appointment as
principal  accountant  was  terminated.  I have  read the  Company's  statements
included under Item 4 of its Form 8-K dated September 25, 2000, and I agree with
such  statements,  except that I am not in a position to agree or disagree  with
the Company's  statement that the change was approved by the Audit  Committee of
the Board of  Directors or that Semple & Cooper,  LLP was not engaged  regarding
any matter requiring disclosure under Regulation S-K, Item 304(a)(2).

Very truly yours,

/s/ Barry L. Friedman

Barry L. Friedman, CPA