EXHIBIT 16


                [LETTERHEAD OF ANDERSEN ANDERSEN & STRONG, L.C.]



March 1, 2001


United States Securities and Exchange Commission
Division  of  Corporate  Finance
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

To  Whom  It  May  Concern:

We  have  read  Item 4 of Form 8-K dated February 28, 2001, of Merilus, Inc. and
are  in  agreement  with  the  statements contained therein. We have no basis to
agree  or disagree with other statements of the registrant contained in the Form
8-K.

Very  truly  yours,


/s/  Andersen, Andersen & Strong, L.C.