Exhibit 1
Securities and Exchange Commission
Washington, DC 20549
November 21, 2000
Dear Sirs:
We previously acted as independent auditors for CyPost Corporation (the
"Company") for the year ended December 31, 1999 and we have been advised by the
Company that we will be succeeded as auditors by Hollander, Lumer & Co. LLP.
We have received and reviewed the Amendment No. 1 to Form 8-K, as filed on
November 21, 2000 reporting in Item 4 the change in the Company's certifying
accountant and have no disagreements with the statements made therein by the
Registrant.
Yours truly,
/s/ ARTHUR ANDERSEN LLP
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