Freedman  and  Goldberg,  C.P.A.,  P.C.
32255  Northwestern  Hwy,  Ste.  298
Farmington  Hills,  MI  48334

In  connection  with  your  audit  of  the  consolidated financial statements of
Trading  Solutions.com Incorporated and Subsidiary, as of September 30, 2002 and
for  the year then ended, for the purpose of expressing an opinion as to whether
the  financial  statements  present  fairly,  the financial position, results of
operations,  and  cash flow of Trading Solutions.com Incorporated and Subsidiary
in  conformity with generally accepted accounting principles, we confirm, to the
best  of  our  knowledge  and  belief, the following representations made to you
during  your  examination.

1.   We  are responsible for the fair presentation in the consolidated financial
     statements  of financial position, results of operations, and cash flows in
     conformity  with  generally  accepted  accounting  principles.  We are also
     responsible  for  adopting  sound  accounting  policies,  establishing  and
     maintaining  internal  control,  and  preventing  and  detecting  fraud.

2.   We  have  made  available  to  you  all  -

     a.   Financial  records  and  related  data.

     b.   Minutes  of the meetings of stockholders, directors, and committees of
          directors,  or  summaries  of  actions  of  recent  meetings for which
          minutes  have  not  yet  been  prepared.

3.   There  have  been  no  -

     a.   Irregularities  involving management or employees who have significant
          roles  in  the  system  of  internal  accounting  control.

     b.   Irregularities  involving  other  employees that could have a material
          effect  on  the  financial  statements.

     c.   Communications from regulatory agencies concerning noncompliance with,
          or  deficiencies  in,  financial reporting practices that could have a
          material  effect  on  financial  statements.

4.   We  have  no  plans or intentions that could materially affect the carrying
     value  or  classification  of  assets  and  liabilities  in  the  financial
     statement.

5.   The  following  have  been  properly recorded or disclosed in the financial
     statements:

     a.   Related party transactions and related accounts receivable or payable,
          including  sales,  purchases,  loans, transfers, leasing arrangements,
          and  guarantees.

     b.   Guarantees,  whether  written  or  oral,  under  which  the Company is
          liable.

     c.   Capital  stock  repurchase  options  or  agreements  or  capital stock
          reserved  for  options,  warrants, conversions, or other requirements.

     d.   Arrangements  with  financial  institutions  involving  compensating
          balances or other arrangements involving restrictions on cash balances
          and  line-of-credit  or  similar  arrangements.

     e.   Agreements  to  repurchase  assets  previously  sold.




6.   There  are  no  -

     a.   Violations or possible violations of laws or regulations whose effects
          should  be considered for disclosure in the financial statements or as
          a  basis  for  recording  a  loss  contingency.

     b.   Other  material  liabilities  or  gain  or loss contingencies that are
          required  to  be  accrued  or  disclosed  by  Statement  of  Financial
          Accounting  Standards  No  5.

7.   There  are no unasserted claims that our lawyer has advised us are probable
     of  assertion  and  must  be  disclosed  in  accordance  with  Statement of
     Financial  Accounting  Standards  No.  5.

8.   There  are no material transactions that have not been properly recorded in
     the  accounting  record  underlying  the  financial  statements.

9.   The  company  has  satisfactory title to all owned assets, and there are no
     liens  or  encumbrances  on  such  assets  nor  has any asset been pledged.

10.  We have complied with all aspects of contractual agreements that would have
     a  material  effect  on  the  financial  statements  in  the  event  of
     noncompliance.

11.  We  have  identified all accounting estimates that could be material to the
     financial statements, including the key factors and significant assumptions
     underlying  those estimates, and we believe the estimates are reasonable in
     the  circumstances.

12.  There  are  no such estimates that may be subject to material change in the
     near  term  that  have  not  been  properly  disclosed  in  the  financial
     statements.  We  understand that near term means the period within one year
     of  the  date  of  the  financial  statements.

13.  We  have  no  knowledge  of  concentrations  existing  at  the  date of the
     financial  statements  that  make  the  Company vulnerable to the risk of a
     near-term  severe  impact  that  have  not  been  properly disclosed in the
     financial  statements. We understand that concentrations include individual
     or  group  concentrations  of  customers,  suppliers,  lenders,  products,
     services,  sources  of  labor  or  materials,  licenses or other rights, or
     operating  areas or markets. We further understand that severe impact means
     a  significant  financially  disruptive effect on the normal functioning of
     the  Company.

14.  No  events  have  occurred  subsequent to the balance sheet date that would
     require  adjustments  to,  or  disclosure  in,  the  financial  statements.

15.  We  are  not  aware  of  any  violation  of  environmental  laws  and  or
     contingencies  resulting  there  from.


/s/Ralph  Moyal
-------------------------
Chief  Financial  Officer
December  20,  2002