EXHIBIT 16.1


May 20, 2002



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

Gentlemen:

We have read Item 4 of Form 8-K/A Amendment #1 dated May 3, 2002 of
ViewCast.com, Inc. and are in agreement with the statements contained in the
first three paragraphs therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.




                                            Ernst & Young LLP