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Exhibit 17.3 Wenke B. Thoman 180 East 95 Street New York, NY 10128 January 9, 2001 BOARD OF DIRECTORS, WESTERGAARD.Com, Inc. Mr. William Grant Chairman Westergaard.com, Inc c/o Galen Associates 620 Fifth Avenue New York, NY 10022 Dear Bill, Attached is a copy of my resignation letter to you on and dated October 30, 2000. I hereby reiterate my resignation and resign immediately as a director of westergaard.com.Inc. Sincerely, Wenke B. Thoman
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