Exhibit 16
September 25, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549
RE: CALIPSO, INC. Commission File No. 028287
Dear Sir/Madam,
I have read Item 4 included in the Form 8K dated September 25, 2000, of
Knowledge Foundations, Inc. (formerly Calipso, Inc.) to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
/s/ Barry Friedman, CPA
cc: Michael W. Dochterman, President, Knowledge Foundations, Inc.
