[Gately & Associates, LLC Letterhead]








May  18,  2001


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

Gentlemen:

We  have  been furnished with a copy of the response to Item 4 of Form 8-K dated
May  18,  2001  for  the event that occurred on May 17, 2001, to be filed by our
former  client,  E-REX,  INC.  We  agree with the statements made in response to
that  Item  insofar  as  they  relate  to  our  Firm.

Very  truly  yours,

/s/  Gately  &  Associates,  LLC
_________________________________
Gately  &  Associates,  LLC