S. W. HATFIELD, CPA
certified public accountants
Member: American Institute of Certified Public Accountants
SEC Practice Section
Information Technology Section
Texas Society of Certified Public Accountants
December 8, 2000
Board of Directos
Immulabs Corporation
(formerly North American Resorts. Inc.)
2nd Floor - 827 West Pender Street
Vancouver BC V6C 3G8
CANADA
Gentlemen:
In conjuction with our annual client retention review, we wish to inform you
that we respectfully decline reappointment as independent auditors for Immulabs
Corporation (formerly North American Resorts, Inc.) (SEC File # 0- 26760, CIK #
1000686).
Further, by copy of this letter to the U.S. Securities and Exchange Commission,
we hereby confirm that the client-auditor relationship between Immulabs
Corporation (formerly North American Resorts, Inc.) (SEC File # 0- 26760, CIK #
1000686) and S.W. Hatfield, CPA has ceased.
Please provide us with a copy of the required Form 8-K filing, due to the U.S.
Securities and Exchange Commission within five (5) working days of this letter,
for our review and appropriate response in Exhibit 16.1 of said Form 8-K filing.
Yours truly,
/s/ S. W. Hatfield, CPA
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Scott W. Hatfield, CPA
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
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