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DAVIDSON & COMPANY Chartered Accountants A Partnership of Incorporated
Professionals
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October 21, 1999
SECURITIES AND EXCHANGE COMMISSION
000 Xxxxx Xxxxxx, XX
Xxxxxxxxxx, XX
XXX 00000
Dear Sirs:
RE: INTERNET SPORTS NETWORK INC. (THE "COMPANY")
We were the previous principal auditors of the above Company. On June 25, 1998,
we reported on the financial statements of the Company for the period from
inception to April 30, 1998, and subsequently issued an audit opinion under
generally accepted auditing standards in the United States with an explanatory
paragraph as to the removal of the going concern certainty without reservation
or reporting conflict which is dual dated as of June 25, 1998 and March 31,
1999. On May 19, 1999, we were dismissed as auditors for the Company.
We have reviewed the second amendment to the Form 10 registration statement (the
"Form 10") filed by the Company and agree with the statements disclosed by the
Company under item 14, Changes in and Disagreements with Accountants on
Accounting and Financial Disclosure. There was no adverse opinion or disclaimer
of opinion. The opinion was not qualified due to uncertainty, audit scope or
accounting principles.
We consent to the use of our report and to the reference to our firm in the
registration statement on Form 10.
Yours very truly,
"DAVIDSON & COMPANY"
DAVIDSON & COMPANY
Chartered Accountants
cc: Internet Sports Network, Inc.
A Member of Accounting Group International
Suite 1200, Stock Exchange Tower, 609 Granville Street, X.X. Xxx 00000,
Xxxxxxx Xxxxxx, Xxxxxxxxx, XX, Xxxxxx, X0X 0X0
Telephone (000) 000-0000 Fax (000) 000-0000
