April ___, 2001


Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Affinity International Marketing,  Inc. (the
"Company"),  (copy  attached),  which  we  understand  will be  filed  with  the
Commission,  pursuant to Item 4 of Form 8-K, as part of the  Company's  Form 8-K
report dated April 10, 2001. We agree with the statements concerning our Firm in
such Form 8-K.


Very truly yours,


Rachlin, Cohen & Holtz LLP

                    (Not yet received from the accountants)