BDO BDO Seidman, LLP 330 Madison Avenue
Accountants and Consultants New York, New York 10017-5001
Telephone: (212) 885-8000
Fax: (212) 697-1299
January 10, 2001
U.S. Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on January 10, 2001 to be filed by our former client
Frontline Communications Corporations. We agree with the statements made in
response to that Item insofar as they relate to our firm.
Very truly yours,
/s/ BDO Seidman, LLP
BDO Seidman, LLP
