Exhibit 3

January 22, 2001

SeventhCAI, Inc.
10245 E. Via Linda
Scottsdale, Arizona 85258

Gentlemen:

We have  reviewed  the  proposed  filing  on Form 8-K  regarding  the  change in
independent accountants.

From inception,  February 3, 2000, to the date of this letter there have been no
events or matters of the types  required  by  Sections  304(a)(1)(v)(A)  through
304(a)(1)(v)(D)  of Regulation S-K of the  Securities  and Exchange  Commission.
There were no disagreements with the Company.

Respectfully submitted,

/s/ James C. Marshall, CPA, P.C.


James C. Marshall, CPA, P.C.
Scottsdale, Arizona