February 7, 2001



Securities and Exchange Commision
450 Fifth Street, N.W.
Washington, DC 20549

Re: Direct Insite Corp.

Ladies and Gentlemen:

We have read the statements that we understand  Direct Insite Corp. will include
under Item 4 of the Form 8-K report it will file  regarding the recent change of
auditors.  We agree with such  statements  made  regarding  our firm. We have no
basis to agree or disagree with other statements made under Item 4.

Very truly yours,


/s/ Hays & Company
Hays & Company