EXHIBIT 16
THOMAS P. MONAHAN
CERTIFIED PUBLIC ACCOUNTANT
208 LEXINGTON AVENUE
PATERSON, NEW JERSEY 07502
TEL. (973) 790-8775
October 15, 1999
Mr. Steven Berry, Chief Executive Officer
CyPost Corporation
101-260 W. Esplanade, N. Vancouver
British Columbia
I have previously acted as independent auditor for CyPost Corporation
since its inception but have tendered my resignation as independent auditor.
I have received and reviewed the Form 8-K dated October 15, 1999,
Reporting in Item 4 the change in independent auditor attendant to my
resignation and the appointment of Arthur Andersen LLP as the Company's
new independent auditor.
I have reviewed Item 4 of such Form 8-K and have no disagreements with the
statements made therein by the Registrant.
Respectfully submitted,
/s/ Thomas P. Monahan
Certified Public Accountant