Exhibit 16

                              Baum & Company, P.A.
                        1515 University Drive - Suite 209
                          Coral Springs, Florida 33071




January 19, 2004



Chief Accountants Office
US Securities & Exchange Commission
450 Fifth Street, NW
Washington, DC 20549


Gentlemen:


We have read Item 4(a) of Form 8-K  dated 17  November  2003 of  ElectraCapital,
Inc.,  SEC  File No.  000-  28113,  and are in  agreement  with  the  statements
contained  therein as they  pertain  to this firm.  We have no basis to agree or
disagree with other statements of the registrant contained therein.



Sincerely,

/s/ Baum & Company, P.A.
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Baum & Company, P.A.