Exhibit 16.1
BDO SEIDMAN, LLP
Accountants and Consultants
1900 Avenue of the Stars, 11th Floor
Los Angeles, California 90067
Telephone: (310) 557-0300
Fax: (310) 557-1777
December 7, 2000
Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549
Ladies and Gentlemen:
We have been furnished a copy of the response to Item 4 of Form 8-K/A for the
event that occurred on November 29, 2000, filed by our former client, Orion
Acquisition Corp. II. We agree with the statements made in response to the Item
as they relate to our Firm.
Very truly yours,
/S/ BDO Seidman, LLP
BDO Seidman, LLP
