<PAGE>
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 20, 2000
U. S. Securities and Exchange Commission
450 Fifth Street, N. W.
Washington DC 20549
Gentlemen,
On December 19, 2000, this firm received and reviewed Item 4 -
Changes in Registrant's Certifying Accountant of the Form 8-K to
be filed by Qinnet.com, Inc. [sic] and/or its wholly-owned
subsidiary, Internet Corporation of America (SEC File # 000-
28659, CIK # 1100891) during December 2000.
We have no disagreements with the statements made within Item 4
of the referenced Form 8-K.
Yours truly,
S. W. Hatfield, CPA
/s/ Scott W. Hatfield
Scott W. Hatfield, CPA
for the Firm
SWH/
Use our past to assist your future sm
(secure mailing address) (overnight delivery/shipping address)
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]
