<PAGE>
Schwartz Levitsky Feldman llp Chartered Accountants - Letterhead
December 20, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for D.G. Jewelry, Inc. and under the
date of March 17, 2000, we reported on the financial statements of D.G. Jewelry,
Inc., as of December 31, 1999 and 1998, and for the years ended December 31,
1999 and 1998. On December 12, 2000, we were dismissed as the principal
accountants of D.G. Jewelry, Inc. We have read D.G. Jewelry, Inc.'s statements
included under Item 4 of its Form 8-K dated December 18, 2000, and we agree with
such statements, except that we are not in a position to agree or disagree with
D.G. Jewelry, Inc.'s statements that the Board of Directors approved the
appointment of Solursh Feldman & Partners, LLP, and that Solursh Feldman &
Partners, LLP was engaged to serve as D.G. Jewelry, Inc.'s independent
accountants.
Very truly yours,
/s/ Schwartz Levitsky Feldman llp
---------------------------------
SCHWARTZ LEVITSKY FELDMAN LLP
