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---------------------------------                  12 Greenway Plaza, Suite 1202
                        FRANKFORT
---------------------------------                      Houston, Texas 77046-1289
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     Certified Public Accountants
  A Limited Liability Partnership
                                                               EXHIBIT 16.1
  May 15, 2002
  Securities and Exchange Commission
  ▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇, ▇.▇.
  Washington, D.C.  20549
  Gentlemen:
  We have read the statements made by CYNET, Inc. contained in Item 8 of
  Form 10-KSB for the event that occurred effective April 22, 2002.  We
  agree with the statements in response to that item concerning our Firm.
  Very truly yours,
  /s/ ▇▇▇▇ FRANKFORT ▇▇▇▇▇ & ▇▇▇▇ CPAs, L.L.P.