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HJ & ASSOCIATES, L.L.C.
Certified Public Accountants and Consultants
American Institute of Certified Public Accountants
Utah Association of Certified Public Accountants
July 31, 2000
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C., 20549
Re: Front Porch Digital Inc.
(Formerly Empire Communications Corporation)
Commission File No. 333-16031
Gentlemen:
We were previously the independent accountants for the Company and on March 27,
2000 we reported on the financial statements of the Company for the fiscal years
ended December 31, 1999 and 1998, and from inception on April 27, 1995 through
December 31, 1999.
We have read Item 4 of the Current Report on Form 8-K of Front Porch Digital
Inc. (formerly Empire Communications Corporation) dated July 1, 2000, and we
agree with the statements contained therein as they related to our firm.
Very truly yours,
/s/ HJ & Associates, L.L.C.
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HJ & Associates, L.L.C.
(Formerly Jones, Jensen & Company)
Certified Public Accountants
