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December 27, 2000
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sir or Madam:
We have read Item 4(a) on Form 8-K of New Frontier Media, Inc. and
agree with the statements contained therein.
Very truly yours,
/s/ Spicer, Jeffries & Co.
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