Merdinger, Fruchter, Rosen & Corso, P.C.

CERTIFIED PUBLIC ACCOUNTANTS

888 SEVENTH AVENUE

NEW YORK, NEW YORK 10106

TEL: (212) 757-0400

FAX: (212) 757-0124

Securities and Exchange Commission

450 5^th Street NW

Washington, DC 20549

Gentlemen:

We have read and agree with the comments in Item 4 of Form 8-K of Expressions Graphics, Inc. dated March 28, 2001.

\S\ Merdinger, Fruchter, Rosen & Corso, P.C.

MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.

Certified Public Accountants

New York, New York

November 13, 2001

Merdinger, Fruchter, Rosen & Corso, P.C.

CERTIFIED PUBLIC ACCOUNTANTS

888 SEVENTH AVENUE

NEW YORK, NEW YORK 10106

TEL: (212) 757-0400

FAX: (212) 757-0124

November 13, 2001

Mr. Frank Dreschler

Expressions Graphics, Inc.

101 Convention Center Drive

Suite 700

Las Vegas, NV 89109

Dear Mr. Dreschler:

This is to confirm that the client-auditor relationship between Expressions Graphics, Inc. (Commission file number 333-38976) and Merdinger, Fruchter, Rosen & Corso, P.C. has ceased.

Very truly yours,

MERDINGER, FRUCHTER, ROSEN & CORSO, P.C.

/S/ Leonard Fruchter

Leonard Fruchter, CPA

LF:lc
cc:	Office of the Chief Accountant
	SECPS Letter File
	Securities and Exchange Commission
	Mail Stop 9-5
	450 Fifth Street, NW
	Washington, DC 20549