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[LETTERHEAD]
March 7, 2000
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W., Mail Stop 4-4
Washington, D.C. 20549
ATTN: Steven C. Duvall
Assistant Director
Dear Mr. Duvall:
Re: e-Auction Global Trading, Inc.
Registration Statement on Form 10-SB/A
Filed January 18, 2000
File No. 0-28741
I have reviewed the disclosure set out in Item 3 -- Changes in and Disagreements
with Accountants as contained in the Form 10-SB/A of e-Auction Global Trading
Inc. as filed on or about March 6, 2000 and I am in agreement with statements
made therein. I also consent to the use of my name in the said registration
statement. I also confirm that my departure as auditor of Kazari International,
Inc. (now e-Auction Global Trading Inc.) was in no way due to any disagreements
or disputes between myself and the management of Kazari International, Inc. (now
e-Auction Global Trading Inc.).
If you require any further information from me, please do not hesitate to
contact me.
Yours very truly,
/s/ David A. Cox
David A. Cox
Chartered Accountant
