Exhibit 16.3


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

March 22, 2001

Dear Sir/Madam:

We have read the 4  paragraphs  of Item 4 included in the Form 8-K/A  (Amendment
No. 2) dated  March 23,  2001 of Ebiz  Enterprises,  Inc.  to be filed  with the
Securities  and Exchange  Commission  and are in agreement  with the  statements
contained therein.

Very truly yours,


William E. Siwek

cc: Mr. David Shaw, Chief Executive Officer, Ebiz Enterprises, Inc.