Thc Communications Inc Watch

from 8-K ~50 pages Agreement and Plan of Merger

from SC 13D ~50 pages Agreement and Plan of Merger

from SC 13D ~50 pages Agreement and Plan of Merger

from 8-K 1 page Exhibit 1 Friedman Alpren & Green Llp Certified Public Accountants and Consultants 1700 Broadway New York, Ny 10019 April 30, 2001 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Cirus Telecom, Inc. We Have Read the Statements That We Understand Cirus Telecom, Inc. Will Include Under Item 4 of the Form 8-K Report It Will File Regarding the Recent Change of Auditors. We Agree With Such Statements Made Regarding Our Firm. We Have No Basis to Agree or Disagree With Other Statements Made Under Item 4. Yours Truly, /S/Friedman Alpren & Green Llp

from SC 13D ~20 pages Agreement and Plan of Merger

from SC 13D ~20 pages Agreement and Plan of Merger

from SC 13D ~20 pages Agreement and Plan of Merger

from 8-K ~20 pages Agreement and Plan of Merger