EXHIBIT 16
[LOGO OMITTED] Sweeney, Gates & Co.
--------------------------------------------
Certified Public Accountants and Consultants
September 8, 2000
Securities and Exchange Commission
Filer Support 2
Mail stop 1-4
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the attached Form 8-K/A dated September 8, 2000
of Silk Botanicals.Com, Inc. filed with the Securities and Exchange Commission
and are in agreement with the statements contained therein.
s/ Sweeney, Gates & Co.
cc: Robert C. Hachney, Esquire
Agent for Silk Botanicals.Com, Inc.
2691 East Oakland Park Blvd., Suite 302, Fort Lauderdale, FL 33306
Telephone: (954) 565-4080 Facsimile: (954) 565-6010
