HOME WEB INC
8-K, EX-16, 2001-01-12
GROCERIES & RELATED PRODUCTS
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                                                                      EXHIBIT 16


                       [LETTERHEAD OF HAWKINS ACCOUNTING]



January  12,  2001


United States Securities and Exchange Commission
Division  of  Corporate  Finance
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

To  Whom  It  May  Concern:

We have read Item 4 of Form 8-K dated January 8, 2001, of Home.Web, Inc. and are
in agreement with the statements contained therein. We have no basis to agree or
disagree  with  other  statements  of  the registrant contained in the Form 8-K.

We have been the independent accountants for Home.Web, Inc. since December 1998.

Very  truly  yours,


/s/  Hawkins  Accounting
Hawkins  Accounting


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