Barry L. Friedman
Certified Public Accountant
1582 Tulita Drive
Las Vegas, NV 89123
1-702-361-8414
September 25, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
I was previously principal accountant for SalesRepCentral.com, Inc. (the
"Company") and reported on the financial statements of the Company for the
period ended August 31, 1999. Effective September 15, 2000, my appointment as
principal accountant was terminated. I have read the Company's statements
included under Item 4 of its Form 8-K dated September 25, 2000, and I agree with
such statements, except that I am not in a position to agree or disagree with
the Company's statement that the change was approved by the Audit Committee of
the Board of Directors or that Semple & Cooper, LLP was not engaged regarding
any matter requiring disclosure under Regulation S-K, Item 304(a)(2).
Very truly yours,
/s/ Barry L. Friedman
Barry L. Friedman, CPA
