[LETTERHEAD OF MANTYLA MCREYNOLDS]
July 26, 2000
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: MegaMedia Networks, Inc., a Delaware corporation, formerly
Amalgamated Entertainment (the "Company")
Ladies and Gentlemen:
We were previously the independent accountants for the Company and
on January 15, 1999, we reported on the financial statements of the Company
for the calendar years ended December 31, 1998 and 1997. On or about October
7, 1999, the client-auditor relationship between the Company and Mantyla
McReynolds ceased.
We have read the Company's statements included under Item 4 of its
Form 8-K Current Report dated October 7, 1999, and we agree with such
statements.
/s/ Mantyla McReynolds
