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S. W. HATFIELD, CPA
certified public accountants
Member: American Institute of Certified Public Accountants
SEC Practice Section
Information Technology Section
Texas Society of Certified Public Accountants
December 8, 2000
Board of Directors
Qinnet.Com, Inc.
450 North Brand Boulevard, 6th Floor
Glendale, CA 91203
Gentlemen:
In conjunction with our annual client retention reviews, we wish
to inform you that we respectfully decline reappointment as
independent auditors for Qinnet.com, Inc. [sic] and/or its
wholly-owned subsidiary, Internet Corporation of America (SEC
File #000-28659, CIK #1100891).
Further, by copy of this letter to the U.S. Securities and
Exchange Commission, we hereby confirm that the client-auditor
relationship between Qinnet.com, Inc. [sic] and/or its wholly-
owned subsidiary, Internet Corporation of America (SEC File #000-
28659, CIK #1100891) and S.W. Hatfield, CPA has ceased.
Please provide us with a copy of the required Form 8-K filing,
due to the U.S. Securities and Exchange Commission within five
(5) working days of this letter, for our review and appropriate
response in Exhibit 16.1 of said Form 8-K filing.
Yours truly,
S.W. Hatfield, CPA
/s/ Scott W. Hatfield
Scott W. Hatfield, CPA
SWH/
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5, 450 Fifth Street, NW
Washington, DC 20549
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P. O. Box 820395 9002 Green Oaks Circle, 2nd Floor
Dallas, Texas 75382-0395 Dallas, Texas 75243-7212
214-342-9635 (voice) (fax) 214-342-9601
800-244-0639 [email protected]
