TALK COM
8-K, EX-16.1, 2000-09-13
RADIOTELEPHONE COMMUNICATIONS
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                                                                    EXHIBIT 16.1

U.S. Securities and Exchange Commission
450 5th Street NW
Washington, D.C. 20459                                        September 8, 2000

Ladies and Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that  occurred on  September  8, 2000,  to be filed by our former  client,
Talk.com Inc. We agree with the statements made in response to that Item insofar
as they relate to our firm.

                                                           Very truly yours,

                                                           /s/  BDO SEIDMAN, LLP

                                                           BDO Seidman, LLP



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