Exhibit 1
Arthur Andersen LLP
1345 Avenue of the Americas
New York, New York 10105-0032
October 16, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read paragraph (a) of Item 4 included in the Form 8-K dated October 16,
2000 of Internet VIP, Inc. filed (to be filed) with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/Arthur Andersen LLP
cc: Mr. Christian P. Richer, President and
Chief Executive Officer, Internet VIP, Inc.
