<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>exhibit.txt
<TEXT>
<PAGE>

                                                                      Exhibit 16


February  14,  2002


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

Gentlemen:

I have read the statements included under the caption "Change in Accountants" in
the  Form  8-K  of  e-Perception,  Inc.  and am in agreement with the statements
contained  therein.

                                             Very truly yours,

                                             /s/ Ted A. Madsen

                                             Ted A. Madsen


</TEXT>
</DOCUMENT>