Exhibit 16.1
KPMG
2500 Ruan Center Telephone 515 288 7465
666 Grand Avenue Fax 515 280 3202
Des Moines, IA 50309
January 17, 2003
Office of the Chief Accountant
SECPS Letter Files
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for SNAP2 Corporation and, under the
date of December 14, 2001, we reported on the financial statements of SNAP2
Corporation as of and for the years ended September 30, 2001 and 2000. On
January 9, 2003, we received notification from SNAP2 Corporation that we had
been terminated as principal accountants. We have read SNAP2 Corporation's
statements included under Item 4 of its Form 8-K dated December 13, 2002, and we
agree with such statements, except that we were notified of our termination on
January 9, 2003, and had not been furnished with a copy of the draft Form 8-K by
SNAP2 Corporation. Also, we are not in a position to agree or disagree with
SNAP2 Corporation's statements regarding the actions of its board of directors
on December 4, 2002 and its statement that the Company did not consult with S.W.
Hatfield, CPA regarding any of the matters or events set forth in Item
304(a)(2)(i) and (ii) of Regulation S-K. In addition, KPMG LLP is a limited
liability partnership.
Very truly yours,
/s/ KPMG LLP
KPMG
2500 Ruan Center Telephone 515 288 7465
666 Grand Avenue Fax 515 280 3202
Des Moines, IA 50309
January 17, 2003
Mr. Dean R. Grewell III
President
SNAP2 Corporation
10641 Justin Drive
Urbandale, IA 50322
Dear Mr. Grewell:
This is to confirm that the client-auditor relationship between SNAP2
Corporation (Commission File Number 0-26839) and KPMG LLP has ceased.
Very truly yours,
/s/ KPMG LLP
cc: Chief Accountant
Securities and Exchange Commission