EBANK COM INC
8-K, EX-16.1, 2000-08-25
NATIONAL COMMERCIAL BANKS
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August 24, 2000



U. S. Securities and Exchange Commission
450 5th Street NW
Washington, D.C. 20549


Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that  occurred  on August  22,  2000,  to be filed by our  former  client,
ebank.com,  Inc.  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


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