ALLIANCE HEALTHCARD INC
8-K, EX-16.1, 2000-08-09
DIRECT MAIL ADVERTISING SERVICES
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                                                                   EXHIBIT 16.1


August 7, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated August 9, 2000, of Alliance HealthCard,
Inc. and are in agreement with the statements contained in the first, second,
third and fourth paragraphs therein. We have no basis to agree or disagree with
other statements of the registrant contained therein.

     /s/ Ernst & Young LLP


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