EX-1
from 8-K
1 page
Exhibit 1 Letter of Corbin & Wertz, Dated January 30, 2002 January 30, 2002 Securities and Exchange Commission 450 5th Street N.W. Washington, D.C. 20549 Gentlemen: We Have Read Item 4 of of Form 8-K of Cyber Merchants Exchange, Inc. for the Event That Occurred on January 30, 2002 and Are in Agreement With the Statements Contained Therein Insofar as They Relate to Our Firm. Corbin & Wertz Irvine, California
12/34/56
EX-1
from 8-K
1 page
August 15, 2001 Securities and Exchange Commission 450 5th Street N.W. Washington, D.C. 20549 Gentlemen: We Have Been Furnished With a Copy of the Response to Item 4 of Form 8-K for the Event That Occurred on August 15, 2001, to Be Filed by Our Former Client, Cyber Merchants Exchange, Inc. We Agree With the Statements Made in Response to That Item Insofar as They Relate to Our Firm. Very Truly Yours, Bdo Seidman, Llp
12/34/56