Exhibit 16.1
HJ & Associates LLC
Certified Public Accountants
October 9, 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
Re: ZiaSun Technologies, Inc.
Commission File No. 000-27349
Ladies and Gentlemen:
We were previously the independent accountants for the Company and on March 25,
2000, except for Note 13 as to which the date is May 11, 2000, we reported on
the financial statements of the Company for the year ended December 31, 1999. On
October 3, 2000, we were replaced as the independent accountants of the Company.
We have read Item 4 of Form 8-K dated October 5, 2000, of ZiaSun Technologies,
Inc., and are in agreement with the statements contained in paragraph 4(a)
therein. We have no basis to agree or disagree with other statements of the
registrant contained therein.
Sincerely,
/S/ HJ & Associates, LLC
HJ & Associates, LLC
