Exhibit 16.1

June 30, 2005

U.S. Securities and Exchange Commission
Office of the Chief Accountant
450 Fifth Street, NW
Washington, DC 20549

      Re:   clickNsettle.com,Inc. File No. 0-21419

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of clicknNsettle.com, Inc. dated June 28,
2005, and agree with the statements concerning our Firm contained therein.

Very truly yours,


/s/ Grant Thornton LLP


                                       5