Exhibit 1
Securities and Exchange Commission
Washington, DC 20549
October 31, 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 Form 8-K dated October 24, 2000 reporting in
Item 4 the change in the Company's certifying accountant and agree with the
statements made therein by the Company.
Yours truly,
/s/ ARTHUR ANDERSEN LLP
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