GLOBALWISE INVESTMENTS INC, 10SB12G/A, EX-16.2, 2000-12-18

GLOBALWISE INVESTMENTS INC
10SB12G/A, EX-16.2, 2000-12-18
BLANK CHECKS

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                                 Exhibit 16.2

                         CROUCH,  BIERWOLF & CHISHOLM
                         Certified Public Accountants
                         50 West Broadway, Suite 1130
                          Salt Lake City, Utah 84101
                            Office (801) 363-1175
                              Fax (801) 363-0615



December 11, 2000


Securities and Exchange Commission
Washington, D.C. 20549

Re: Globalwise Investments, Inc.

Dear Sirs:

We have reviewed Item 3 - Change in and disagreements with accountants, of the
Form 10-SB.  We are in agreement with the statements presented therein so far
as statements pertain to Crouch, Bierwolf & Chisholm.

Sincerely,



/s/ Crouch, Bierwolf & Chisholm

Crouch, Bierwolf & Chisholm

By Todd D. Chisholm