SecProbe.io

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>corioletter.txt
<DESCRIPTION>COMMENT LETTER - GILMORE
<TEXT>

August 5, 2004

Mail Stop:  4-6

Brett White
Executive Vice President and
Chief Financial Officer
Corio, Inc.
959 Skyway Road, Suite 100
San Carlos, CA  94070

Re:	Item 4 Form 8-K filed August 4, 2004

Dear Mr. White:

We have reviewed your filing and have the following comments.  Where
indicated, we think you should revise your document in response to
these comments.  If you disagree, we will consider your explanation as
to why our comment is inapplicable or a revision is unnecessary.
Please be as detailed as necessary in your explanation.  In some of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

Please understand that the purpose of our review process is to assist
you in your compliance with the applicable disclosure requirements and
to enhance the overall disclosure in your filing.  We look forward to
working with you in these respects.  We welcome any questions you may
have about our comments or on any other aspect of our review.  Feel
free to call us at the telephone numbers listed at the end of this
letter.

1. We note that KPMG will resign pending completion of services
related to the review of the interim financial statements for the
quarter ended June 30, 2004.  Please note that, at such time as the
review is completed and the relationship has actually terminated, an
additional Item 4 Form 8-K will be required.  The Form 8-K should
address all of the disclosures required by Item 304 of Regulation S-K.
An updated letter from the former accountant, filed as Exhibit 16,
should be provided along with the filing.  Supplementally, confirm to
us your intentions in this regard.
2. We note in your 8-K that KPMG has advised management and the audit
committee of several reportable conditions.  Supplementally provide us
with all written correspondence between management, the audit
committee, KPMG and any others related to these reportable conditions.
3. Tell us what period the reportable conditions relate to and why
they were not disclosed in Item 4 of your first quarter 10-Q and Item
9A of your 2003 10-K.   Additionally, tell us whether any adjusting
entries were made as a result of these reportable conditions and tell
us in detail the steps you have taken (or plan to take) and procedures
you implemented (or plan to implement) to correct these reportable
conditions
4. When you engage a new accountant, please report the engagement in a
new Form 8-K and comply with the requirements of Regulation S-K Item
304 (a)(2).  In making any disclosures about consultations with your
new accountants, please ensure you disclose any consultations up
through the date of engagement.

Please respond to these comments within 5 business days or tell us
when you will provide us with a response.  Please furnish a cover
letter with your amendment that keys your responses to our comments
and provides any requested supplemental information.  Detailed cover
letters greatly facilitate our review.

Please file your cover letter on EDGAR.  Please understand that we may
have additional comments after reviewing your amendment and responses
to our comments.  You may contact the undersigned at 202-824-5355 if
you have questions regarding these comments.

Sincerely,

Patrick Gilmore, CPA
Staff Accountant
Brett White
Corio, Inc.
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