EXHIBIT 16.1

                               POWER KIOSKS, INC.
                               181 Whitehall Drive
                        Markham, Ontario, Canada L3R 9T1



May 1, 2000


Dorra Shaw & Dugan
270 South County Road
Palm Beach, FL 33480


Re:  Letter  on change of  certifying  accountant  pursuant  to  Regulation  SK,
     Section 304(a)(3)

To Whom It May Concern:

         We have  received a resolution  passed by the Board of Directors on May
1, 2000,  stating that pursuant to the share exchange  agreement entered into on
February 23, 2000, the Company would be utilizing the auditors of the subsidiary
as the auditor of the consolidated entity.

         Enclosed is a copy of the Form 8K which will be filed this day with the
SEC.  Pursuant to Regulation SK, Section 304(a)(3) we herewith request that your
firm furnish us with a letter,  addressed to the SEC,  stating whether your firm
agrees with the  statements  made in the  disclosure set out as Item 4(a) in the
Form 8K and, if not, stating the respects in which your firm does not agree.

         Please  provide this letter as promptly as possible so that we can file
the letter with the SEC within ten (10) business days from today.

         Your firm may provide us with an interim letter  highlighting  specific
areas of concern and  indicating  a  subsequent,  more  detailed  letter will be
forthcoming within the ten (10) business days noted above.

         We look forward to your timely response to this request.

                                                     Very truly yours,

                                                     /s/ Terry Cooke
                                                     --------------------------
                                                     Terry Cooke,  President