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[ERNST & YOUNG LETTERHEAD]
December 21, 2000
SECURITIES AND EXCHANGE COMMISSION
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Dynamic I-T, Inc.
Ladies and Gentlemen:
Ernst & Young Kft. was previously the principal independent accountant for
Dynamic I-T, Inc. (the "Company") and reported on the audited consolidated
financial statements of the Company as of December 31, 1998 and 1999 and the
unaudited financial statements of the Company for the interim periods through
September 30, 2000. On December 13, 2000, Ernst & Young was informed that they
were dismissed as the principal accountant for the Company. We have read the
Company's statements included pursuant to Item 4 in its Form 8-K Current Report
dated December 13, 2000. At the request of the Company, I hereby state that I
agree with the statements included in Item 4(a)(1)(i), (ii) and (iv) that
relate to my firm.
Very truly yours,
/s/ Ernst & Young Kft.
Ernst & Young Kft.
