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Exhibit 99.5
Securities and Exchange Commission
Washington, DC 20549
Gentlemen:
We were previously the independent accountants for Judge.com, Inc. and
on February 25, 2000 we reported on the consolidated financial statements of
Judge.com, Inc. and Subsidiaries as of and for the three years ended December
31, 1999. On August 1, 2000, we informed Judge.com, Inc. that we had merged with
McGladrey & Pullen, LLP and we would no longer be the independent accountants of
Judge.com, Inc. We have read Judge.com, Inc.'s statements included under Item 4
of its Form 8-K for August 1, 2000 and we agree with such statements.
/s/Rudolph, Palitz LLC
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Rudolph, Palitz LLC
Blue Bell, Pennsylvania
August 1, 2000
