Sielox Inc – ‘8-K’ for 2/2/04 – EX-16

On:  Friday, 2/6/04, at 4:08pm ET   ·   For:  2/2/04   ·   Accession #:  922423-4-176   ·   File #:  0-29423

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Form 8K Current Report                                 3     12K 
 2: EX-16       Exhibit 16 Letter                                      2     11K 

EX-16   —   Exhibit 16 Letter
Exhibit Table of Contents

EX-16
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                                                                      Exhibit 16

February 6, 2004                                                                

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

Commissioners:                                                                  

We have read the  statements  (copy  attached)  made by  Dynabazaar,  Inc.  (the
"Company"),  which we understand will be filed with the Commission,  pursuant to
Item 4 of Form 8-K, as part of the Company's  Form 8-K report dated  February 2,
2004. We agree with the statements concerning our Firm in such Form 8-K.        

Very truly yours,                                                               

PricewaterhouseCoopers LLP                                                      

EX-16
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Item 4.  Changes in Registrant's Certifying Accountant.                         

On February 2, 2004, Dynabazaar, Inc. (f/k/a Fairmarket, Inc., the  
"Company") received the unanimous written consent of its Board of Directors     
to engage Rothstein, Kass & Company, P.C. to serve as its new independent       
certified public accountants and dismissed PricewaterhouseCoopers LLP           
("PWC").  The change in accountants is effective for the audit of the           
financial statements of the Company as of and for the year ended December 31,   
2003.                                                                           

      PWC's reports on the Company's financial statements for each of the fiscal
years ended December 31, 2002 and 2001 did not contain an adverse opinion or    
disclaimer of opinion, nor were they qualified or modified as to uncertainty,   
audit scope or accounting principle.                                            

    In connection with its audits of the financial statements of the Company
as of and for the fiscal years ended December 31, 2002 and 2001 and the interim 
period between January 1, 2003 and February 2, 2004, there were no disagreements
between the Company and PWC on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which            
disagreement(s), if not resolved to PWC's satisfaction, would have caused it to 
make reference to the subject matter of the disagreement(s) in connection with  
its reports for such years, nor did any of the reportable events, as defined in 
Item 304(a)(1)(v) of Regulation S-K, occur during either of such fiscal years or
during such interim period.                                                     

    The Company has requested that PWC furnish it with a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the
foregoing statements. A copy of such letter, dated February 6, 2004, is filed as
Exhibit 16 to this Form 8-K.                                                    

    During the years ended December 31, 2002 and 2001 and the interim period
between January 1, 2003 and February 2, 2004, neither the Company nor anyone    
acting on its behalf consulted Rothstein, Kass & Company, P.C. with respect to  
the application of accounting principles to a specified transaction, either     
completed or proposed, or the type of audit opinion that might be rendered on   
the Company's financial statements, or any other matters or reportable events   
listed in Item 304(a)(2)(i) or (ii) of Regulation S-K.                          

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed on:		2/6/04		1		2			SC 13G/A
For Period End:		2/2/04		1		2
		12/31/03		2					10-K
		1/1/03		2
		12/31/02		2					10-K
		12/31/01		2					10-K,  10-K/A,  4,  5
									List all Filings