Exhibit 16.1






                         [W. Alan Jorgensen Letterhead]


April 13, 2001




Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C.   20549

Dear Sir/Madam:

I have read the relevant information  referring to my firm in Item 4 included in
the Form 8-K dated April 13, 2001, of TRIBEWORKS, INC. filed with the Securities
and Exchange  Commission  and I am in agreement  with the  statements  contained
therein,  except  I have no  direct  information  to  confirm  Board  action  in
appointing of new accountants.

Very truly yours,

/s/ W. ALAN JORGENSEN, CPA
    ----------------------
    W. Alan Jorgensen, CPA