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
January 8, 2001
U. S. Securities and Exchange Commission
450 Fifth Street, N. W.
Washington DC 20549
Gentlemen,
On January 8, 2001, this firm received and reviewed Item 4 - Changes in
Registrant's Certifying Accountant of the Form 8-K/A to be filed by Immulabs
Corporation (formerly North American Resorts, Inc.) (SEC File # 0- 26760, CIK #
1000686) during January 2001.
We have no disagreements with the statements made within Item 4 of the
referenced Form 8-K/A.
Yours truly,
S. W. Hatfield, CPA
/s/ Scott W. Hatfield
-------------------------
Scott W. Hatfield, CPA
for the Firm
SWH/
Use our past to assist your future sm
(secure mailing address) (overnight delivery/shipping address)
P. O. Box 820395 9002 Green Oaks Circle, 2nd Floor
Dallas, Texas 75382-0395 Dallas, Texas 75243-7212
214-342-9635 (voice) (fax) 214-342-9601
800-244-0639 [email protected]
