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EXHIBIT 16
December 21, 2000
Securities and Exchange Commission
Washington, DC 20549
We have read Item 4 of Form 8-K dated October 30, 2000 of Select Media
Communications, Inc. (the "Company") and are in agreement with the statements
contained in paragraphs 4(a)(ii) and 4(a)(iv) contained therein insofar as they
pertain to our firm. For the period from October 13, 1995 through October 30,
2000, we have not been engaged to provide accounting or auditing services to the
Company, and accordingly, we have not had any substantive discussions or
disagreements with the Company on any matters of accounting principles or
practices, financial statements disclosure, or auditing scope or procedures.
We have no other basis to agree or disagree with other statements of the
Registrant contained therein.
Very truly yours,
/s/ ERNST & YOUNG LLP
