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RUDOLPH, PALITZ LLC
1777 SENTRY PARKWAY WEST
DUBLIN HALL, SUITE 400
BLUE BELL, PA 19422
(215) 641-8600
FAX (215) 641-9690
Securities and Exchange Commission
Washington, DC 20549
Gentlemen:
We were previously the independent accountants for Collectible
Concepts, Inc. and on May 8, 2000 we reported on the financial statements of
Collectible Concepts Group, Inc. as of and for the two years ended February 29,
2000. On August 1, 2000, we informed Collectible Concepts Group, Inc. that we
had merged with McGladrey & Pullen, LLP and we would no longer be the
independent accountants of Collectible Concepts Group, Inc. We have read
Collectible Concepts Group, Inc.'s statements included under Item 4 of its form
8-K for August 1, 2000 and we agree with such statements.
/s/ Rudolph, Palitz LLC
Blue Bell, Pennsylvania
August 1, 2000
