FULLCOMM TECHNOLOGIES INC
8-K, EX-16, 2000-09-01
EATING PLACES
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                                THOMAS P. MONAHAN
                           CERTIFIED PUBLIC ACCOUNTANT
                              208 LEXINGTON AVENUE
                           PATERSON, NEW JERSEY 07502
                               TEL. (973) 790-8775


                                                August 19, 2000



Mr. Howard M. Weinstein
Chief Executive Officer
Fullcomm Technologies, Inc.
110 West Franklin Avenue
Pennington, New Jersey 08534

Dear Mr. Weinstein:

      I have previously acted as independent auditor for Fullcomm  Technologies,
Inc.  since its  inception  but have  tendered  my  resignation  as  independent
auditor.

      I have received and reviewed the Form 8-K dated April 19, 2000,  reporting
in Item 4 the change in independent  auditor attendant to my resignation and the
appointment  of Goldstein  Golub Kessler LLP as the  Company's  new  independent
auditor.  I have reviewed Item 4 of such Form 8-K and have no disagreements with
the statements made therein by the Registrant.

                                          Respectfully submitted,


                                          /s/ Thomas P. Monahan
                                          ------------------------------
                                          Thomas P. Monahan
                                          Certified Public Account


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