August 11, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for silverzipper.com, Inc., under the
date of March 17, 2000, we reported on the consolidated financial statements of
silverzipper.com, Inc. and Subsidiaries as of and for the year ended December
31, 1999. On August 3, 2000, our appointment as principal accountants was
terminated. We have read silverzipper.com, Inc.'s statements included under Item
4 of its Form 8-K dated August 11, 2000, and we agree with such statements,
except that we are not in a position to agree or disagree with statements that
the change was approved by the Board of Directors of silverzipper.com, Inc. or
its statement that De Meo, Young, McGrath has been appointed as
silverzipper.com, Inc.'s independent accountants and that De Meo, Young, McGrath
was not consulted regarding the application of accounting principles to a
specified transaction, or the type of audit opinion that might be rendered on
silverzipper.com, Inc.'s financial statements.
Very truly yours,
/s/ Mahoney Cohen & Company, CPA, P.C.
