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EXHIBIT 16.02
BARRY L. FRIEDMAN, P.C.
Certified Public Accountant
September 21, 2000
1582 TULITA DRIVE OFFICE (702) 361-8414
LAS VEGAS, NEVADA 89123 FAX NO. (702) 896-0278
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: High Speed Net Solutions, Inc. ("High Speed")
Ladies and Gentlemen:
We have read the statements of High Speed pertaining to our firm to be included
in its FORM 8-K/A, expected to be filed on September 27, 2000. In connection
therewith, we concur with the statement made by High Speed and confirm that,
during the period January 1, 1998 to July 22, 1998 and for the two years ended
December 31, 1997, there were no disagreements between High Speed and us on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope that would have caused us to make reference to the subject matter
of such disagreement if not resolved to our satisfaction.
Very truly yours,
/s/ Barry L. Friedman
Barry L. Friedman, P.C.
