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Exhibit 16
[letterhead]
August 28, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs/Mesdames:
We have read and agree with the comments of cMeRun Corp. (the "Company")
included in Item 4 of the Company's Current Report on Form 8-KSB, dated
August 21, 2000, except that we have no basis to agree or disagree with the
Company's statements made in the third sentence of the first paragraph and in
the third and fourth sentences of the fifth paragraph.
Yours truly,
/s/ Deloitte & Touche LLP
cc: Mr. James Lovie, Chief Executive Officer
cMeRun Corp.
