EXHIBIT 16.01

                     SIMON KROWITZ BOLIN & ASSOCIATES, P.A.
                         11300 Rockville Pike, Suite 800
                            Rockville, Maryland 20852



December 6, 2001

Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549

Ladies and Gentlemen:

We have been furnished a copy of the response in the Item titled "CHANGES IN AND
DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL  DISCLOSURE" included
in Form SB-2, as amended, for the event that occurred on December 6, 2001, filed
by our former client,  Demand  Financial  International,  Ltd. We agree with the
statements made in response to the Item as they relate to our Firm.


Very truly yours,

 /s/ Simon Krowitz Bolin & Associates, P.A.

Simon Krowitz Bolin & Associates, P.A.