Gilbert Bergsman
Eichler Bergsman & Co., LLP                                 Paul Eichler
Certified  Public Accountants                               Michael E. Silverman
404 Park Avenue South, New York, New York 10016
Tel 212-447-9001 Fax 212-447-9006

November 21, 2001

Audit Committee
eSAFETYWORLD, Inc.
80 Orville Drive
Bohemia, New York 11716

Gentlemen,

        This letter confirms certain aspects of the audit of eSAFETYWORLD, Inc.
for its flscai year ended June 30, 2001.

Timing

        We normally complete most of the field work on the eSAFETYWORLD audit in
September. We had similar plans for this year but the events following September
11 disrupted our plans. As a result, the discussion of substantive accounting
and reporting issues did not take place until October.

Reporting Issues

        eSAFETYWORLD performs consulting engagements for clients. These
engagements typically extend from 12 to 15 months. eSAFETYWORLD had been
accounting for these engagements as work was performed and reported as such in
its quarterly reports on Form 10-QSB on which we issued our review reports.
Clients have the option of paying eSAFETYWORLD in either cash or shares of their
common stock.

        The initial clients of the consulting business have opted to pay
eSAFETYORLD by issuing shares of their common stock. eSAFETYWORLD expects to
distribute all or a significant portion of the shares received to its
shareholders in the form of a dividend. Because of the eSAFETYWORLD's role in
the dividend distributions, during the fourth quarter of fiscal 2001, we were
advised that eSAFETYWORLD concluded that it is likely functioning as a statutory
"underwriter" within the meaning of Section 2(11) of the Securities Act of 1933
with respect to those distributions. This may preclude eSAFETYWORLD and its
clients from relying on any "exemption afforded under Section 4(2) of the
Securities Act with respect to the receipt of such shares from clients.
Accordingly, eSAFETYWORLD now requires all shares issued to it in payment for
its consulting services to be registered prior to issuance when there is an
intent to distribute.

         During October, we discussed this matter with management. Following
these discussions, a conclusion was reached that eSAFETYWORLD's likely status as
a statutory underwriter and the likely unavailability of the Section 4(2)
exemption constituted a significant


change in circumstances from prior interim periods because the clients in
question could no longer satisfy their liability to eSAFETYWORLD by issuing
shares directly to eSAFETYWORLD without condition. Instead, those shares now
need to be registered prior to issuance which introduces an uncertainty that is
beyond the control of eSAFETYWORLD and its clients. Based on this change in
circumstances, a decision was made to defer the revenues associated with the
affected engagements until the registration statements related to the shares
become effective, the shares distributed, and a market developed to establish a
value for the shares to fairly record the income.

         This change in circumstances is in effect a change in estimate because
it was brought about based on the occurrence of new events and additional
information affecting engagements that were in progress before these new facts
and information were known or took place. In accordance with Opinion No. 20 of
the Accounting Principles Board, the impact of that change in estimate was
accounted for in the accounting period in which the change took place, the
fourth quarter of fiscal year 2001. Under these circumstances, no restatement of
prior 10-QSB's appears required for this change in estimate.


Sincerely,


/s/Gilbert Bergsman

Gilbert Bergsman