EXHIBIT 10.1 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We were previously the independent accountants for SITI-Sites.com, Inc., and on May 25, 2000 we reported on the consolidated financial statements of SITI-Sites.com, Inc. and subsidiary as of and for the year ended March 31, 2000. On October 2, 2000, we informed SITI-Sites.com, Inc. that we had merged with McGladrey & Pullen, LLP and we would no longer be the independent accountants of SITI-Sites.com, Inc. We have read SITI-Sites.com, Inc. statements included under Item 4 of its Form 8-K for October 9, 2000 and we agree with such statements. /s/ Edward Isaacs & Company LLP - ------------------------------- White Plains, New York October 4, 2000