EXHIBIT 16.1
A Partnership of
Incorporated Professionals
DAVIDSON & COMPANY=========Chartered Accountants================================
November 9, 2000
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC
USA 20549
Dear Sirs:
We have read the statements made by Ableauctions.com, Inc. pursuant to Item 4 of
Form 8-K to be filed with the Commission on November 10, 2000. We agree with the
statements concerning our firm in such Form 8-K.
Yours very truly,
"DAVIDSON & COMPANY"
DAVIDSON & COMPANY
Chartered Accountants
A Member of Accounting Group International
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Suite 1270, Stock Exchange Tower, 609 Granville Street, P.O. Box 10372,
Pacific Centre, Vancouver, B.C., Canada V7Y 1G6
Telephone (604) 687-0947 Fax (604) 687-6172