Exhibit 16.1
July 20, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: HealthRite, Inc.
File Ref. No. 000-23016
We have obtained a copy of Form 8-K/A No. 3, the date of
such report is May 6, 2000, of HealthRite, Inc,, which Current
Report, includes an Item 4, changes in Registrant's Certifying
Accountant.
We agree with the statement concerning our firm, however,
the second paragraph relating to our report on our audit of
financial statements for the year ended December 31, 1999
indicates a going concern modification. Our report contained an
explanatory paragraph that expressed substantial doubt about the
entity's ability to continue as a going concern.
With respect to the third paragraph, we did not perform any
review or audit procedures with respect to any interim period
during 2000.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
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