[Grant Thornton Letterhead]



April  7,  2000

Securities  and  Exchange  Commission
Washington  D.C.  20549

Re:     2TheMart.com,  Inc.
        (Commission  File  No.  000-27151)


Dear  Sir  or  Madam:

We  have read Item 4 of the Form 8-K of 2TheMart.com, Inc. dated March 22, 2000.
With  respect  to  the first sentence of the first paragraph of Item 4, on March
17,  2000,  we  orally  informed both the Chairman of the Board of Directors and
President  of  the  Company  that  Grant  Thornton  LLP  had  resigned effective
immediately.  At  that  time, we also informed such individuals that the Company
would  receive  on  March  20,  2000,  a  formal  letter acknowledging that such
resignation  had  occurred  on  March 17, 2000. That letter was delivered to the
Company  on  March  20,  2000.

With  respect  to the subparagraphs numbered 1. and 2. under the first paragraph
of Item 4, as well as the two paragraphs following those subparagraphs, we agree
with  the  statements  contained  therein.

With  respect  to  all  other  paragraphs  in  Item 4, we do not have sufficient
knowledge  for  us  to  comment  on  those  paragraphs.

Very  truly  yours,

/s/  Grant  Thornton  LLP