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EXHIBIT NO. 16.1
November 16, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Re: Pacific CMA, Inc.
We have read the disclosure concerning change in accountants contained in Part
II Item 5 of Form 10-QSB of Pacific CMA, Inc. ("the registrant") dated September
30, 2000, and agree with the statements contained therein.
Very truly yours,
COMISKEY & COMPANY
PROFESSIONAL CORPORATION
/S/ JENNIFER MALIAR
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Jennifer Maliar, C.P.A.
