[Letterhead] April 3, 2001 Securities & Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: I have read the disclosure of Form 8-K of Book Corporation of America, and I am in agreement with the statements contained therein so far as they relate to Schvaneveldt and Company. I have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Schvaneveldt & Company - --------------------------------- April 3, 2001