EXHIBIT 16.1
Feldman Sherb & Co., P.C.
805 Third Avenue
New York, NY 10022
January 18, 2001
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements made by Meridian USA Holdings, Inc. (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report for January 18, 2001. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/Feldman Sherb & Co., P.C.
Feldman Sherb & Co., P.C.
Cc: Mr. Mark Streisfeld
Meridian USA Holdings, Inc.
