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Buckley Dodds
Suite 1140, 1185 West Georgia Street
Vancouver, B.C. Canada V6E 4E6
Telephone: (604) 688-7227
Fax: (604) 681-7716
May 19, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
We would like to inform you that we have read the disclosures provided by
TopClick International, Inc. (Commission Number 0-30382) in its filing of Form
8-K dated May 19, 1999 and that there are no disagreements regarding the
statements made under Item 4 -- Changes in Registrant's Certifying Accountant.
Sincerely,
Buckley Dodds & Associates
/s/ Geoffrey E. Dodds
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Geoffrey E. Dodds
