EXHIBIT NO. 16.1

SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
Certified Public Accountants & Management Consultant







                                  March 4, 2002



Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentleman

We  were  previously  the  independent  accountants  for The Cyber Group Network
Corporation and subsidiary, and on May 15, 2001, we reported on the consolidated
financial statements of The Cyber Group Network Corporation and subsidiary as of
December  31,  2000,  and for period from March 21, 2000 (inception) to December
31,  2000.  On  September 7, 2001, we resigned as independent accountants of The
Cyber  Group  Network  Corporation and subsidiary.  We have read The Cyber Group
Network  Corporation  and subsidiary's statements included under Item 4 of their
Form  8-K/A  for  March  3,  2002,  and we agree with such statements, except as
follows:

The  lack  of communication was not due to the costs of our audit and reviews or
that  costs  were  excessive.  In  addition,  our discussions with the Company's
current accountants did not involve the discussion of the costs of our audit and
reviews.

                           Very truly yours,

                           SINGER LEWAK GREENBAUM & GOLDSTEIN LLP

                           /s/ Marc Abrams
                           Marc I. Abrams, CPA
                           Partner





LOS ANGELES COUNTY:
10960 Wilshire Boulevard, Suite 1100, Los Angeles, California 90024
Telephone 310/477-3924  Fax 310/478-6070
ORANGE COUNTY:
2700 North Main Street, Suite 200,  Santa Ana, California 92705
Telephone: 714/953-9734  Fax 714/953-1837
INLAND EMPIRE:
800 N. Haven Ave., Suite 340  Ontario, California 91764
Telephone (909) 941-9245  Fax (909) 941-9252