Barry L. Friedman, P.C.
                           Certified Public Accountant
                                1582 Tulita Drive
                             Las Vegas, Nevada 89123
                            Telephone: (702)361-8414
                            Facsimile: (702)896-0278





                                                              October 20, 1999


U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3-4
450 - 5th Street, N.W.
Washington, D.C.   20549

Dear Sir/Madam:

                  Re:  Form 10SB filed by BidHit.com, Inc. (the "Company")
                   (formerly Third Millennium Software Corp.)

                  I am the former  accountant/auditor  for the  Company.  I have
received and reviewed a copy of the Company's Form 10SB which was filed with the
Securities and Exchange Commission on October 15, 1999.

                  I  agree  with  the  disclosure  and  all  statements  in  the
Company's Form 10SB as they relate to the Company's financial matters.

                  Should  you have any  questions,  please  do not  hesitate  to
contact the writer.

                                                     Yours truly,


                                                     /s/ Barry L. Friedman
                                                    ----------------------------
                                                     Barry L. Friedman, P.C.