Weinberg & Company, P.A.
[Letterhead]
November 17, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: NEW CENTURY CAPITAL & CONSULTING CORP.
FILE REF. NO. 0-31269
We were previously the principal accountant for New Century Capital & Consulting
Corp. and, under the date of June 16, 2000 we reported on the financial
statements of New Century Capital & Consulting Corp. On November 17, 2000, our
appointment as principal accountant was terminated. We have read New Century
Capital & Consulting Corp's statements included under Item 4 of its Form 8-K
dated November 17, 2000, and we agree with such statements.
Very truly yours,
Weinberg & Company, P.A.
Certified Public Accountants