(BEARDEN & SMITH LETTERHEAD)
1776 OLD SPRING HOUSE LANE - SUITE 200
ATLANTA, GEORGIA 30338
TELEPHONE (770) 457-6606 FAX (770) 451-2873
May 26, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Brandmakers, Inc.
File Ref. No. 0-28184
We have been engaged as the Registrant's principal accountant, and replacement
for Ehrhardt Keefe Steiner & Hottman PC, upon the approval of the Registrant's
Board of Directors. We have read the disclosures made by the Registrant in their
Form 8-K and have no disagreements with what has been stated.
Sincerely,
/S/ Bearden & Smith, P.C.
Bearden & Smith, P.C.
