[ON Hoffman, Morrison & Fitzgerald, PC CPA. LETTERHEAD]
October 10, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
re: INFe.com, Inc.
Dear Sir/Madam:
We were previously the principal accountant for INFe.com, Inc.
(formerly Infocall Communications Corp.). On October 5, 2000 our
appointment as principal accountant was terminated. We have read
INFe.com, Inc.'s statements included under Item 4 of its Form 8K dated
October 10, 2000 and we agree with such statements.
Very truly yours,
/s/HOFFMAN, FITZGERALD & SNYDER, P.C.
HOFFMAN, FITZGERALD & SNYDER, P.C.
(formerly Hoffman, Morrison & Fitzgerald, P.C.)
cc Mr. Tom Richfield
President
INFe.com, Inc.
