EXHIBIT 16.1



May 10, 2002



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

Gentlemen:

We have read Item 4 of Form 8-K dated May 10, 2002 of ViewCast.com, Inc. and are
in agreement with the statements contained in the first three paragraphs therein
except that we have no knowledge of when the Company received our notice of
registration. We have no basis to agree or disagree with other statements of the
registrant contained therein.




                                Ernst & Young LLP