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EXHIBIT 16.1
David T.
Thomson P.C. _______________________Certified Public Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
I have read Item 4 included in the attached Form 8-K dated September 25, 2000
of CodeStream Holdings, Inc. and am in agreement with the statements
contained in the first paragraph as to my dismissal and the second paragraph
therein. As to the rest of the statements contained in Item 4, I have no
basis to agree or disagree with the statements contained therein.
Very truly yours,
/s/ David T. Thomson
David T. Thomson P.C.
P.O. Box 571605 * Murray, Utah 84157* (801) 966-9481