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[LETTERHEAD AND LOGO OF DALE MATHESON CARR-HILTON CHARTERED ACCOUNTANTS]
Exhibit 16
December 11, 2000
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements made by LML Payment Systems Inc. (the
"Company")(copy attached), which we understand will be filed with the U.S.
Securities and Exchange Commission, pursuant to Item 4 of Form 8-K, as part of
the Registrant's Form 8-K dated December 4, 2000. We agree with the statements
concerning our firm in such Form 8-K. We have no basis to agree or disagree with
the Company's statements regarding Arthur Andersen LLP in the third paragraph of
the company's disclosure.
Yours truly,
/s/ Dale Matheson Carr-Hilton
DALE, MATHESON, CARR-HILTON
AFD:nk
c.c. British Columbia Securities Commission
P.O. Box 10142
Pacific Centre 701
West Georgia Street
Vancouver, B.C.
V7Y 1L2
Richard Roberts
Government of Yukon
Corporate Affairs
Registrar of Securities
P.O. Box 2703, J-9
Whitehorse, Yukon
Y1A 2CH
