EXHIBIT 1
October 10, 2000
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have been furnished with a copy of the response to Item 4 of Form 8-K, as
amended, for the event that occurred on October 10, 2000, which was filed by our
former client, e-Auction Global Trading, Inc. We agree with the statements made
in response to that item insofar as they relate to our Firm. Please note that
the term "dismissal" in Item 4 has been amended to read "resignation".
Very truly yours,
/s/ Dale, Matheson, Carr-Hilton
Dale, Matheson, Carr-Hilton
Per: Alvin F. Dale, C.A.
