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EXHIBIT 16
[GRANT THORNTON LETTERHEAD]
September 11, 2000
Securities and Exchange Commission
Washington, D.C. 20549
RE: SPORTSSTAR MARKETING, INC.
COLLEGE BOUND STUDENT ALLIANCE, INC.
Dear Sir or Madam:
We have read Part II, Item 3, "Changes in and Disagreements with
Accountants", paragraphs one and two, included in College Bound Student
Alliance, Inc.'s Form 10-SB/A, Amendment No. 2 dated July 20, 2000 and agree
with the statements contained therein as they relate to our firm.
Very truly yours,
/s/ Dennis W. Yockey
Dennis W. Yockey, CPA
Managing Partner
DWY/lgh
