Matchnet, Inc. – IPO: ‘S-1’ on 8/4/04 – EX-16.1

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Initial Public Offering (IPO):  Registration Statement (General Form)   —   Form S-1
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1         Registration Statement (General Form)               HTML   1.40M 
 2: EX-10.1     Lease Dated September 1, 2000 - 8383 Wilshire         43    213K 
                          Blvd.Ers Ltd                                           
 3: EX-10.1(A)  First Amendment to Lease Dated September 5, 2000       2     14K 
 4: EX-10.1(B)  Second Amendment to Lease Dated January 16, 2003       8     29K 
 5: EX-10.1(C)  Third Amendment to Lease Dated October 30, 2003        4     20K 
 6: EX-10.1(D)  Fourth Amendment to Lease Dated May 14, 2004           4     18K 
11: EX-10.10    Material Contract                                      3     13K 
12: EX-10.11    Material Contract                                      3     18K 
13: EX-10.12    Material Contract                                      3     19K 
14: EX-10.13    Executive Employment Agreement - Steven Cramer         6     28K 
 7: EX-10.4     Asset Purchase Agreement Dated November 27, 2003      31    106K 
 8: EX-10.5     Asset Purchase Agreement Dated November 27, 2003      64    155K 
 9: EX-10.5(A)  First Amendment to Asset Purchase Agreement            5     19K 
10: EX-10.9     Material Contract                                      3     18K 
15: EX-16.1     Letter Re: Change in Certifying Accountant             2±    13K 
16: EX-23.1     Consent of Ernst & Young                               1      7K 
17: EX-23.2     Consent of Ziv Haft                                    1      7K 

EX-16.1   —   Letter Re: Change in Certifying Accountant

EX-16.1
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                                                                    Exhibit 16.1

(STONEFIELD JOSEPHSON LOGO)                                                     
STONEFIELD                                                                      
JOSEPHSON, Inc.                                                                 
Certified Public Accountants                                                    
Business Advisors                                                               

July 29, 2004                                                                   

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

Re:   Matchnet plc                                                              

Ladies and Gentlemen:                                                           

Stonefield Josephson, Inc. ("Stonefield or "we") was previously engaged by      
Matchnet plc as principal accountants to audit the financial statements of      
Matchnet plc as of and for the years ended December 31, 1998, 1999, 2000, 2001  
and 2002. In March 2004 we were dismissed by Matchnet plc.                      

We have read the statements contained in "Change in Accountants" of the Form S-1
of Matchnet plc to be filed with the Securities and Exchange Commission on or   
around August 3, 2004, and are not in a position to agree or disagree with such 
statements contained therein, except as follows:                                

-  We are in agreement with the following statements:               

  "On March 27, 2004, upon the authorization of our board of
        directors, we dismissed Stonefield Josephson and engaged Ernst &
Young LLP as our independent auditors.                  

  During the years ended December 31, 2003 and 2002, and the
            subsequent period from January 1, 2004 to March 27, 2004, Stonefield
         Josephson did not have any disagreements with us on any matter of
          accounting principles or practices, financial statement disclosure
            or auditing scope or procedure, which disagreements, if not resolved
           to the satisfaction of Stonefield Josephson, would have caused them
       to make references to the subject matter of the disagreement in
          connection with their reports on our financial statements for such
          years. The reports of Stonefield Josephson on financial statements
         for the years ended December 31, 2002 and 2001 did not contain an
           adverse opinion or disclaimer of opinion, and were not qualified or
            modified as to uncertainty, audit scope or accounting principles. We
  did not consult with Ernst & Young LLP on any financial or
accounting reporting matters before its appointment."   

    -  We are in agreement with the following statement: "Difficulties arose
         from differing views between Ernst & Young LLP and Stonefield Josephson
     regarding the necessity and scope of a restatement of 2002 and 2001
financial statements."                                        

Very truly yours,                                                               

/s/ Stonefield Josephson, Inc.                                                  

CERTIFIED PUBLIC ACCOUNTANTS                                                    

WWW.SJACCOUNTING.COM                                                            

--------------------------------------------------------------------------------

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Santa Monica                    Irvine                    San Francisco                    Walnut Creek                  
1620 26th Street                4 Park Plaza              655 Montgomery Street            1331 N. California Boulevard  
Suite 400 South                 Suite 900                 Suite 1220                       Suite 790                     
Santa Monica, California 90404  Irvine, California 92614  San Francisco, California 94111  Walnut Creek, California 94596

TEL:  310.453.9400              TEL:  949.653.9400        TEL:  415.981.9400               TEL:  925.938.9400            
FAX:  310.453.1187              FAX:  949.833.3582        FAX:  415.391.2310               FAX:  925.930.0107            

Dates Referenced Herein

This ‘S-1’ Filing		Date		Other Filings
Filed on:		8/4/04		None on these Dates
		8/3/04
		7/29/04
		3/27/04
		1/1/04
		12/31/03
		12/31/02
		12/31/01
		12/31/00
		12/31/99
		12/31/98
				List all Filings