Exhibit 16.1




Rachlin Cohen & Holtz LLP
Certified Public Accountants & Consultants


June 26, 2001



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Commissioners:

We have read the statements made by First Aid Direct, Inc. (the "Company"), a
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 amended Form 8-K report dated
June 26, 2001. We agree with the statements concerning our Firm in such Form
8-K.

Very truly yours,


/s/Rachlin Cohen Holtz LLP

Fort Lauderdale, Florida
June 26, 2001







     700 Southeast Third Avenue, Third Floor, Ft. Lauderdale, Florida 33316
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         Member of Summit International Associates, Inc. with offices in
principal cities throughout the world Member of the American Institute of
Certified Public Accountants and member of the Florida Institute of Certified
Public Accountants.