Exhibit 16
                                                                      ----------

                                      Guest
                                        &
                                     Company


                                                         April 29, 1999

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

         RE:      Sales Online Direct, Inc.
                  (formerly Rose International, Ltd.)
                  File Ref. No. 0-28720

Dear Sirs:

We were  previously the principal  accountant for Sales Online Direct,  Inc. and
subsidiaries (formerly Rose International,  Ltd.) and, under the date of January
12, 1998, except for note 9 as to which the date is June 2, 1998, we reported on
the  consolidated   financial  statements  of  Sales  Online  Direct,  Inc.  and
subsidiaries  (formerly  Rose  International,  Ltd.) and as of and for the years
ended  December 31, 1997 and 1996. Our  appointment as principal  accountant was
terminated.   We  have  read  Sales  Online   Direct,   Inc's   (formerly   Rose
International,  Ltd.)  statements  included  under  Item 4 of its Form 8-K dated
April 28, 1999 and we agree with the comments in the second  paragraph  therein.
We have no basis for agreeing or disagreeing with the first and third paragraphs
of Item 4(a).

                                              Very truly yours,

                                              GUEST & COMPANY, P.C.

                                              /s/ Patrick J. Guest
                                              Patrick J. Guest



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