Exhibit 16


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

Ladies and Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on June 4, 2001, to be filed by our former  client,  Vitrix,
Inc. We agree with the statements  made in response to that item insofar as they
relate to our Firm


                                        /s/ BDO Seidman, LLP
                                        ----------------------------------------

Los Angeles, California
June 4, 2001