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Exhibit 16.1
Albright, Persing & Associates, Ltd.
Certified Public Accountants
1025 Ridgeview Dr., Suite 300
Reno, Nevada 89509
December 10, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: HomeSeekers.com, Incorporated
Commission File No. 0-23835
Ladies and Gentlemen:
We have read Item 4 of HomeSeekers.com, Incorporated's Form 8-K dated December
8, 1999, and we agree with such statements, except that we are not in a position
to (1) agree or disagree with HomeSeekers.com, Incorporated's statement that the
Registrant's Audit Committee participated in and approved the decision to change
independent accountants, or (2) confirm that HomeSeekers.com, Incorporated
engaged new principal accountants on December 8, 1999 and therefore, during the
fiscal years ended June 30, 1999 and 1998 and the subsequent interim period to
the date hereof, HomeSeekers.com, Incorporated did not consult Ernst & Young LLP
regarding any of the matters or events set forth in Item 304 (a)(2)(i) and (ii)
of Regulation S-K.
Very truly yours,
/s/ Albright, Persing & Associates, Ltd.
