C.P.A. Network, LLC
                                  P.O. Box 536
                                 Orem, UT 84059




March 26, 2002


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

Re: iBonZai.com
      File #

Commissioners:

We have read the  statements  made by  iBonZai.com.  (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 March 26, 2002.  We agree with the
statements concerning our firm in such Form 8-K.

Very truly yours,




/s/ C.P.A. Network, LLC