April 6, 2005


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:   Chell Group Corporation
      Commission File No. 0-18066

Dear Commissioners:

We have read the  statements  contained  in Item 4.01  "Changes in  Registrant's
Certifying  Accountant" of Amendment No 1 of Form 8-K of Chell Group Corporation
filed with the Securities and Exchange  Commission on November 5, 2004 and agree
with the statements contained therein.

Very truly yours,

/s/ Stonefield Josephson, Inc.
Certified Public Accountants