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EXHIBIT 16
October 12, 2000
Securities and Exchange Commission 450 5th Street, N.W.
Washington, D.C. 20549
To Whom It May Concern
At the request of Sporting Magic, Inc., we hereby confirm that we have reviewed
and agree with the disclosure set forth in Item 4 of the Company's report on
Form 8-K reporting the change of certifying accountants of the Company.
Sincerely
Grant Thornton LLP
Chartered Accountants
Karen Parsons, CA
Partner
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