[LOGO] ARTHUR ANDERSEN
Arthur Andersen LLP
45 South Seventh Street
Minneapolis, MN 55402-2800
Tel 612-332-1111
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
August 15, 2000
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K/A dated August 15, 2000 of New
Horizon Kids Quest, Inc. to be filed with the Securities and Exchange Commission
and are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Arthur Andersen LLP
LLH
Copy to:
Mr. Pat Cruzen, Chief Financial Officer, New Horizon Kids Quest, Inc.
