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BARRY L. FRIEDMAN, P.C.
Certified Public Accountant
1582 TULITA DRIVE OFFICE (702) 361-8414
LAS VEGAS, NEVADA 89123 FAX NO. (702) 896-0278
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Constellation 3D, Inc.
230 Park Avenue
Suite 435
New York, New York 10169
January 3, 2001
Dear Ladies and Gentlemen:
I write you this letter to confirm my resignation, effective October 19, 1999,
as your principal accountant to audit your financial statements. Further, I
hereby confirm that my report on your financial statements for the two years
prior to my resignation did not contain an adverse opinion or a disclaimer of
opinion, and it was not qualified or modified as to uncertainty, audit scope, or
accounting principles. During the two most recent fiscal years and any
subsequent interim period preceding my resignation, there were no disagreements
with me on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure. I have reviewed the section entitled
"Proposal Four -- Ratification of Appointment of BDO Seidman, LLP as Independent
Auditors of the Company" in the preliminary proxy statement that you filed with
the U.S. Securities and Exchange Commission on January 3, 2001 and I completely
agree with all of the statements therein concerning my firm and the services
that it performed for Constellation 3D, Inc.
Very truly yours,
/s/ Barry L. Friedman
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Barry L. Friedman
Certified Public Accountant
