EXHIBIT 16.1
[LETTERHEAD OF MANTYLA MCREYNOLDS]
August 24, 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
amendment to its Form 8-K Current Report dated October 7, 1999, and we agreep
with such statements.
/s/ MANTYLA MCREYNOLDS
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Mantyla McReynolds
