JACOB INTERNET FUND INC
NSAR-B, EX-99.77K, 2000-10-30
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Exhibit 99-2

Additional Information in Reference to Item 77. K - Changes in Registrants
certifying account

To avoid an independence issue, PricewaterhouseCoopers LLP, resigned as
independent auditors for the Jacob Internet Fund. In July, 2000 the Board of
Directors approved Ernst & Young LLP as the new independent auditors.



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