Exhibit A

                        [SEMPLE & COOPER LLP LETTERHEAD]

We are the independent public  accountants for Ebiz Enterprises,  Inc., a Nevada
corporation (the "Company"). In light of the Company's recent bankruptcy filing,
the  Company's  management  has been unable to complete its  internal  financial
statements.  Therefore,  we have  been  unable  to  complete  our  review of the
Company's  financial  statements and furnish a report to the Company as required
by Form 10-QSB.


/s/ Semple & Cooper LLP


Phoenix, Arizona
November 15, 2001