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Exhibit 1(b)
[LOGO]
SPECTOR & SAULINO
AN INDEPENDENTLY OWNED AND OPERATED CPA FIRM
January 2, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Regarding - AlphaCom, Inc. (Commission File Number 333-83573)
We have read the statements made by AlphaCom, Inc., which we understand was
filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report dated December 29, 2000. We agree with the statements
concerning our Firm in such Form 8-K.
Very truly yours,
Spector & Saulino, CPAs, L.L.C.
Cc: Mr. Joseph Lechiara
AlphaCom, Inc.
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