Exhibit 16
McGLADREY & PULLEN, LLP RSM
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Certifired Public Accountants International
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent accountants for XDOGS, Inc. (formerly
XDOGS.COM, Inc.) and on June 26, 2000 we reported on the consolidated financial
statements of XDOGS,COM, Inc. and subsidiaries as on and for the two years ended
March 31, 2000. On August 8, 2000 we resigned as independent accountants for
XDOGS, Inc.
We have read XDOGS, Inc. statements included under Item 4 of its Form 8-K/A
dated December 15, 2000 and we agree with such statements reguarding our firm.
By: /s/ MCGLADREY & PULLEN, LLP
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McGladrey & Pullen, LLP
Minneapolis, Minnesota
December 15, 2000
