WESTERGAARD COM INC
8-K, EX-17.4, 2001-01-16
BUSINESS SERVICES, NEC
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Exhibit 17.4

                                WILLIAM R. GRANT
                610 Fifth Avenue (5th Floor), ROCKEFELLER CENTER
                            NEW YORK, NEW YORK 10020
                       (212) 218-4955 FAX: (212) 218-4999




                                 January 9, 2001



I hereby resign as a director of Westergaard.com.

                                   Sincerely,



                                William R. Grant






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