MCY COM INC /DE/, 8-K/A, EX-99, 2000-06-13

MCY COM INC /DE/
8-K/A, EX-99, 2000-06-13
PERSONAL SERVICES

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                         PRITCHETT, SILER & HARDY, P.C.
                          CERTIFIED PUBLIC ACCOUNTANTS
                               430 East 400 South
                           Salt Lake City, Utah 84111
                      (801) 328-2727 - Fax (801) 328-1128



                                                                   June 13, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

We have  read the  statements  of  MCY.com  (formerly  know as  Health  Builders
International,  Inc.) pertaining to our firm included under Item 4 of Form 8-K/A
dated  October 13, 1999 and agree with such  statements  as they  pertain to our
firm.  We have no basis  to  agree or  disagree  with  other  statements  of the
registrant contained therein.



/s/ Pritchett, Siler & Hardy, P.C.
    PRITCHETT, SILER & HARDY, P.C.