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EXHIBIT 16.1
[KPMG Letterhead]
One Arizona Center
400 E. Van Buren Street
Suite 1100
Phoenix, AZ 85004
March 15, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for HealthStar Corp. and, under the
date of May 28, 1999, we reported on the consolidated financial statements of
HealthStar Corp. and subsidiaries as of March 31, 1999 and for the years ended
March 31, 1999 and 1998. On March 9, 2000, we resigned. We have read HealthStar
Corp.'s statements included under Item 4 of its Form 8-K dated March 15, 2000
and we agree with such statements, except that we are not in a position to agree
or disagree with the statements in Paragraphs 4(a)(1)(iii)and 4(a)(2).
Very truly yours,
/s/ KPMG LLP
