Exhibit 16 September 25, 2000 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, DC 20549 RE: CALIPSO, INC. Commission File No. 028287 Dear Sir/Madam, I have read Item 4 included in the Form 8K dated September 25, 2000, of Knowledge Foundations, Inc. (formerly Calipso, Inc.) to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Barry Friedman, CPA cc: Michael W. Dochterman, President, Knowledge Foundations, Inc.