Product Express Com Ebusiness Services Inc – ‘SB-2’ on 6/25/97 – EX-16.1

As of:  Wednesday, 6/25/97   ·   Accession #:  950147-97-419   ·   File #:  333-29985

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Registration of Securities by a Small-Business Issuer   —   Form SB-2
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: SB-2        Registration of Securities by a Small-Business        87    327K 
                          Issuer                                                 
 2: EX-1.1      Underwriting Agreement                                28    132K 
 3: EX-1.2      Form of Lock-Up Agreement                              2     16K 
 4: EX-1.3      Master Agreement Among Underwriters                   10     58K 
 5: EX-1.4      Selected Dealers Agreement                             7     30K 
 6: EX-3.1      Articles of Incorporation of Pci                       3     19K 
 7: EX-3.2      By-Laws, as Amended of Pci                            17     65K 
 8: EX-3.3      Certificate of Incorporation                          36    151K 
 9: EX-4.1      Pages From Articles of Incorporation and Bylaws        8     35K 
10: EX-4.2      Specimen Common Stock Certificate                      1      9K 
11: EX-4.3      Underwriter's Common Stock Purchase Warrant           11     42K 
12: EX-4.4      Investment Banking Agreement                           7     50K 
13: EX-4.5      Letter of Intent Dated March 31, 1997                  5     29K 
14: EX-4.6      Form of Subscription to Acquire Warrants              20     76K 
15: EX-9.1      Shareholders and Voting Agreement                     27     76K 
16: EX-10.1     Business Loan Agreement                                8     54K 
22: EX-10.12    Endorsement Agreement 05/01/97                         6     31K 
23: EX-10.13    Standard Sublease                                     53±   210K 
24: EX-10.14    Agency Relationship Agreement                          2     14K 
25: EX-10.16    Business Consulting Agreement                          2±    14K 
26: EX-10.17    Employment Agreement With Steven A. Lambrecht          8     44K 
27: EX-10.18    Employment Agreement With Greg P. Lambrecht            9     47K 
28: EX-10.19    Employment Agreement With Colin A. Jones               9     46K 
17: EX-10.2     Asset Purchase Agreement 12/31/96                     21     60K 
29: EX-10.21    Settlement & Full Release of Equity                   34    143K 
30: EX-10.22    Stock Sales Agreement 06/20/97                         4     22K 
18: EX-10.3     Asset Purchase Agreement 12/31/96                     21     61K 
19: EX-10.4     Promissory Note Between C. Jones and Pci               2     16K 
20: EX-10.5     Promissory Note Between G. Lambrecht and Pci           2     16K 
21: EX-10.6     Management Agreement 01/01/97                          4     24K 
31: EX-11.1     Computation of Earnings Per Share                      1      9K 
32: EX-16.1     Response Letter From Semple & Cooper, LLP              1     11K 
33: EX-21.1     Subsidiary List                                        1      9K 
34: EX-27.1     Financial Data Schedule                                1     12K 

EX-16.1   —   Response Letter From Semple & Cooper, LLP

SEMPLE & COOPER, LLP                                                            
CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS                                    
2700 NORTH CENTRAL AVENUE, ELEVENTH FLOOR, PHOENIX, ARIZONA 85004               

o TEL 602-241-1500                                                              
o FAX 602-234-1867 BDO SEIDMAN ALLIANCE                                         

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

Re: Premium Cigars International, Ltd.                                          

We have read the  statement  contained  in  Changes  in and  Disagreements  with
Accountants on Accounting and Financial  Disclosure,  contained in the Form SB-2
Registration Statement of Premium Cigars International,  Ltd., dated June, 1996,
and are in agreement with the statements  contained  therein  regarding Semple &
Cooper, LLP.                                                                    

Yours very truly,                                                               

/s/ Semple & Cooper, L.L.P.                                                     

Semple & Cooper, LLP                                                            
Phoenix, Arizona                                                                

June 23, 1997                                                                   

Dates Referenced Herein

This ‘SB-2’ Filing		Date		Other Filings
Filed on:		6/25/97		None on these Dates
		6/23/97
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