EX-16

                      LETTER ON CHANGE IN CERTIFYING ACCOUNTANT

                                    Smith & Company
                             10 West 100 South, Suite 700
                            Salt Lake City, Utah 84101-1544
                                     (801) 575-8297


October 30, 2002


U.S. Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  JustWebit.com, Inc.
     SEC File No. 33-5902

Ladies and Gentlemen:

We were previously principal accountants for Justwebit.com. Inc., and
on March 25, 2002, we reported on the financial  statements of
Justwebit.com, Inc. as of December 31, 2001 and 2000, and for the two
years ended December 31, 2001 and 2000.  On August 19, 2002, we were
dismissed as principal accountants.  We have read Item 4 of the 8-K
dated October 30, 2002 for Justwebit.com, Inc. and agree with the
statements contained therein regarding Smith & Company.

Very truly yours,

Smith & Company


By: Roger B. Kennard
Roger B. Kennard