EXHIBIT 16
BARRY L. FRIEDMAN, P.C.
Certified Public Accountant
1582 Tulita Drive
Las Vegas, Nevada 89123
Securities Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
The undersigned has been, until recently, the principal accountant for
White Rock Enterprises, Ltd., a Nevada corporation, (now known as SNAP2
Corporation) (the "Company") and, under the date of December 15, 1999, the
undersigned reported on the financial statements of the Company as of and for
the period ended September 30, 1999. On or about December 15, 2000 the
undersigned was notified by representatives of the Company that, as a result of
the merger of ISES Corporation with and into the Company, the undersigned would
no longer be engaged to audit the financial statements of the Company. The
undersigned has reviewed the Company's statement included under Item 4 of its
Form 8-K dated December 15, 2000 and agrees with such statements therein insofar
as they relate to Barry L. Friedman, P.C.
BARRY L. FRIEDMAN, P.C.
By: /S/ Barry L. Friedman
