[LETTERHEAD OF LAZAR LEVINE & FELIX LLP] November 8, 2000 U.S. Securities & Exchange Commission 450 Fifth Avenue, N.W. Washington, D.C. 20549 RE: Chell Group Corporation Gentlemen: We read and agree with the statements of Chell Group Corporation (the "Company") included in Item 4 of the Company's Current Report on Form 8-K, dated November 2, 2000, with respect to our firm's engagement as the Company's certifying accountants. If you have any questions, please contact the undersigned. LAZAR LEVINE & FELIX LLP /s/ Neal Weisbrod ---------------------------------------- Neal Weisbrod, Partner