EXHIBIT 16

April  21,  2004

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

Gentlemen:

We  have  read  Item  4  of Form 8-K dated April 21, 2004 of Internet Business's
International,  Inc.  and  are in agreement with the statements contained in the
first three sentences of paragraph 1 and all statements contained in paragraph 2
therein.  We  have  no  basis  to agree or disagree with other statements of the
registrant  contained  therein.


Very  Truly  Yours,

By:  /s/  Henry  Schiffer
HENRY  SCHIFFER  CPA