[LETTERHEAD OF ERNST & YOUNG]
October 18, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Chell Group Corporation
Gentlemen:
We have read item 4 of Form 8-K dated October 18, 2000, of Chell Group
Corporation (the "Company") and are in agreement with the statement contained
therein pertaining to us, except that we have no basis to agree or disagree with
the statements of the Company contained in the seventh paragraph of Item 4.
Yours truly,
/s/ Ernst & Young
Ernst & Young LLP
c.c. Mr. Don Pagnutti, Chief Operating Officer, Chell Group Corporation
