BILLYWEB CORP
NT 10-K, EX-99.1, 2000-05-30
NON-OPERATING ESTABLISHMENTS
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Exhibit 99.1

                                DURLAND & COMPANY
                            CERTIFIED PUBLIC ACCOUNTS
                           A PROFESSIONAL ASSOCIATION
STEPHEN H.DURLAND          240 ROYAL PALM WAY, 3RD FLOOR   MEMBERS OF:
-----------------             PALM BEACH, FL   33480        AMERICAN INSTITUTE
ALSO CERTIFIED IN         (561) 822-9995 * FAX 822-9942     OF CPAS
CA, CO, GA, LA, MA,                                        *SEC PRACTICE SECTION
MD, MS, NC, NJ, NY,                                        *TAX DIVISION
SC, TX, WI                                                  FLORIDA INSTITUTE
                                                            OF CPAS




30 May 2000



EZ Talk, Inc.
222 Lakeview Ave., Suite 160-217
West Palm Beach, FL   33401


Gentlemen:

This firm is unable to complete the audit of the financial statements of EZ Talk
as of Feburary 29, 2000 and for the year ended  February  29,  2000,  due to the
very heavy travel  schedule  since  February  10, 2000.  We do expect to have it
completed within the next week.


Sincerely,
/s/ Stephen H.  Durland
Stephen H.  Durland




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