March 8, 2004

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

Commissioners:

We have read the statements made by A21, Inc. (copy attached), 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 March 2, 2004. We agree with the
statements concerning our Firm in such Form 8-K.


Very truly yours,


Marcum & Kliegman llp

