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EXHIBIT 18.1
RAINES AND FISCHER Certified Public Accountants
535 FIFTH AVENUE TEL. 212 953 9200
25TH FLOOR FAX. 212 953 9366
NEW YORK, NY 10017
May 30, 2000
Board of Directors
Globaletutor.com, Inc.
3340 Peachtree Road N.E.
Suite 1800
Atlanta, GA 30326
Gentlemen:
I acknowledge receipt of a copy of the disclosures set forth in your
current report on Form 8-K dated May 23, 2000, under the heading "Change of
Accountant," made in response to Item 304 of Regulation S-B promulgated by the
Securities and Exchange Commission. This letter will confirm that I agree with
the statements made by you in this section.
There were no disagreements with the Company for the annual periods or for
the period up to the date of dismissal.
Sincerely,
/s/ Raines & Fischer
