INTERNETSTUDIOS COM INC
8-K, EX-16.1, 2000-11-29
BUSINESS SERVICES, NEC
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                                                                    Exhibit 16.1


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C.  20549

Commissioners:

We have read the statements made by InternetStudios.com (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 dated November 29, 2000. We agree with
the statements concerning our Firm in such Form 8-K.

Very truly yours,


PricewaterhouseCoopers LLP






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