July   9,  2003





Securities  and  Exchange  Commission
Division  of  Corporation  Finance
450  Fifth  Street,  N.W.
Washington,  DC  20549

Re:     Internet  Infinity,  Inc.
        SEC  File  No.  0-27633


Gentlemen:

We  have  read  Item  4 of the Form 8-K of Internet Infinity, Inc. dated July 2,
2003  and  agree  with  the  statements  concerning  our Firm contained therein.

Very  truly  yours,


/s/  Caldwell,  Becker,  Dervin,  Petrick  &  Co.,  L.L.P.

CALDWELL,  BECKER,  DERVIN,  PETRICK  &  CO.,  L.L.P.











                                                                      Exhibit 16
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