August 1, 2001

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

RE: Fields Technologies, Inc.

We have read the statements that we understand Fields Technologies, Inc. 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.


                                             Yours truly,


                                             DASZKAL BOLTON MANELA DELVIN & CO.