May 10, 2001 Office of the Chief Accountant Attention: SECPS/Mail Stop 11-3 Securities and Exchange Commission 450 Fifth Street NW Washington, D.C. 20549 Commissioners: We have read the attached statements made by Wowtown.com, Inc. (Commission File Number 0-26277), which we understand is filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated April 10, 2001. We agree with the statements concerning our Firm in such Form 8-K. Yours truly, Pricewaterhouse Coopers, LLP Chartered Accountants Vancouver, Canada