from 8-K/A
1 page
<page> 1 Exhibit 1(b) [Logo] Spector & Saulino an Independently Owned and Operated Cpa Firm January 2, 2000 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, Nw Washington, D.C. 20549 Regarding - Alphacom, Inc. (Commission File Number 333-83573) We Have Read the Statements Made by Alphacom, Inc., Which We Understand Was Filed With the Commission, Pursuant to Item 4 of Form 8-K, as Part of the Company's Form 8-K Report Dated December 29, 2000. We Agree With the Statements Concerning Our Firm in Such Form 8-K. Very Truly Yours, Spector & Saulino, Cpas, L.L.C. CC: Mr. Joseph Lechiara Alphacom, Inc. 4
