EXHIBIT  16.1


                                  [LETTERHEAD]


July 20, 2001


Securities and Exchange Commission
Washington, D.C. 20549

I  was  previously  the  principal accountant for Vizario, Inc. (Commission File
Number  0-28073) (previously known as Gallagher Research Corporation) and, under
the  date  of January 15, 2001 and January 10, 2000, respectively, I reported on
the  consolidated  financial statements of Vizario, Inc. as of and for the years
ended  December 31, 2000 and 1999. On July 16, 2001, my appointment as principal
accountant  was  terminated  prior  to  performance of any significant work with
respect  to  the  Vizario, Inc. financial statements for the year ended December
31,  2001. I have read the Vizario, Inc. statements included under Item 4 of its
Form  8-K  pertaining  to  change  in  its  accountants,  and  I agree with such
statements.


Sincerely,


--------------------------------
LARRY O'DONNELL, CPA, PC