Exhibit 16.1

                                                       [LOGO OF ARTHUR ANDERSEN]




March 5, 2002

Mr. Thomas J. Clarke
Chief Executive Officer
TheStreet.com, Inc.
14 Wall Street
New York, NY  10005


Dear Mr. Clarke:

         This is to confirm that the client-auditor relationship between
TheStreet.com and Arthur Andersen LLP will terminate upon completion of the
audit of the 2001 financial statements and the filing of the related Form 10-K.
Our resignation results from the inability of our Firm to continue to work with
TheStreet.com in a cooperative manner. This has been directly caused by what we
believe to be inappropriate public comments about our Chief Executive Officer
and our Firm made by a member of your Board of Directors.

Very Truly Yours,


/s/ Thomas J. Duffy
- ---------------------------------
Thomas J. Duffy