EXHIBIT 16
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
August 2, 2000
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated August 2, 2000 of eNucleus,
Inc., filed with the Securities and Exchange Commission, and are in agreement
with the statements contained therein, except for Item 4(b) for which we have no
basis to agree or disagree.
Very truly yours,
/s/ Arthur Andersen LLP
cc: Mr. John C. Paulsen, Chief Executive Officer, eNucleus, Inc.