ACCESS NETWORK CORP
8-K, EX-16, 2000-10-30
BUSINESS SERVICES, NEC
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DAVID E. COFFEY  3651 LINDELL ROAD, SUITE A, LAS VEGAS, NEVADA 89103

CERTIFIED PUBLIC ACCOUNTANT (702) 871-3979


                         October 27, 2000

United States
Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We have reviewed Item 4 (Change in Registrant's Certifying Accountant) of the
Form 8-K for Access Network Corporation, dated October 27, 2000,  and are in
agreement with the statements presented therein.

Sincerely,



/s/ David E. Coffey

David E. Coffey, C.P.A.

Las Vegas, Nevada



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