PEDIANET COM INC
10SB12G/A, EX-16.1, 2000-06-08
BUSINESS SERVICES, NEC
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Exhibit 16.1

                               Bernard Lipton, CPA



                                  June 7, 2000


Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549

Gentlemen,

         We have read and agree with the comments in Part II, Item 3 of Form 10
SB/A of PediaNet.com, Inc. dated June 8, 2000.

                                                Yours truly,


                                                /s/ Bernard Lipton
                                                -------------------
                                                Bernard Lipton, CPA

























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