MICHAEL JOHNSON & CO., LLC
CERTIFIED PUBLIC ACCOUNTANTS
9175 EAST KENYON AVENUE, SUITE 100
DENVER, COLORADO 80237
June 26, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated June 23, 2000, of
TangibleData, Inc. filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.
Very truly yours,
/s/ Michael Johnson & Co., LLC
Michael Johnson & Co., LLC