Stonefield Josephson, Inc.
LOGO CERTIFIED PUBLIC ACCOUNTANTS
BUSINESS & PERSONAL ADVISORS
Member of The Leading Edge Alliance
July 19, 2000
Board of Directors
Online Stock Market Group and Subsidiary
Los Angeles, California
You have requested that we provide to you a letter detailing the non-audit
services which have been rendered to you within the past two years.
During the two years ended the only non-audit services which our firm performed
were the preparation of the Company's federal and California corporate income
tax returns the fees for which were less than 10% of the total fees for audit
and related services. Preparation of these income tax returns does not affect
the independence of the firm.
/s/ Stonefield Josephson, Inc.
Santa Monica, California
July 19, 2000