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[LETTERHEAD OF CALLAGHAN NAWROCKI LLP] June 30, 2000 Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir or Madam: We have read Item 4 of the Form 8-K of Internet Holdings, Inc. dated June 30, 2000 and agree with the statements contained therein. Very truly yours, /s/ Callaghan Nawrocki LLP ------------------------- Callaghan Nawrocki LLP
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