EXHIBIT 16.1 Feldman Sherb & Co., P.C. 805 Third Avenue New York, NY 10022 January 18, 2001 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Ladies and Gentlemen: We have read the statements made by Meridian USA Holdings, Inc. (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 for January 18, 2001. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/Feldman Sherb & Co., P.C. Feldman Sherb & Co., P.C. Cc: Mr. Mark Streisfeld Meridian USA Holdings, Inc.