Accountant's Letter Confirming Agreement with Form 8-K Statements – Cyper Media Inc. and Stewart H. Benjamin, CPA

Summary

This letter from Stewart H. Benjamin, a certified public accountant, is addressed to the Securities and Exchange Commission. It confirms that Mr. Benjamin has read Cyper Media Inc.'s Form 8-K, dated October 8, 2003, concerning changes in the company's certifying accountants, and agrees with the statements made in that filing. The letter serves as a formal acknowledgment of agreement with the company's disclosure to the SEC.

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EX-1.0 3 cyperexh10.txt LETTER FROM ACCOUNTANT Exhibit 1.0 STEWART H. BENJAMIN CERTIFIED PUBLIC ACCOUNTANT, P.C. 27 SHELTER HILL ROAD PLAINVIEW, NY 11803 TELEPHONE: (516) 933-9781 FACSIMILE: 516) 827-1203 October 8, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re.: Cyper Media Inc. (f/k/a JRE Inc.) Gentlemen: I have read the statements that Cyper Media Inc. has made in its Form 8-K dated October 8, 2003 regarding changes in the Registrant's certifying accountants. I agree with the statements made therein. Very truly yours, /s/ Stewart H. Benjamin - ----------------------------- Stewart H. Benjamin, CPA