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Exhibit 16.0
September 20, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Digital Descriptor Systems, Inc.
and, under the date of March 12, 1997, we reported on the financial statements
of Digital Descriptor Systems, Inc. as of and for the years ended December 31,
1996 and 1995. Our report contains a separate paragraph stating that the Company
has suffered recurring losses from operations which raise substantial doubt
about the Company's ability to continue as a going concern. On October 4, 1999,
we resigned. We have read Digital Descriptor System, Inc.'s statements included
under Part II Item 3 of its Form 10-SB dated September 20, 2000, and we agree
with such statements, except that we are not in a position to agree or disagree
with Digital Descriptor System's Inc.'s statement that the change was approved
by the board of directors.
Very truly yours,
KPMG LLP
