Attachment to Form 12B-25 - Notification of Late Filing
Name of Registrant: Starfest, Inc.
SEC File Number: 333-38838
ACCOUNTANT'S STATEMENT
Required by Rule 12b-25(c)
BRAD B. HAYNES
Certified Public Accountant
9050 Burton Way
Los Angeles, California 90048
Telephone (310) 273-2417
Fax (310) 285-0865
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON DC 20549
Re: Starfest, Inc.
SEC File #333-38838
Form 10-QSB Quarterly Report
Second Quarter Ended 06-30-00
Gentlemen:
I am the independent auditor for Starfest, Inc.
I am unable to complete the review of the interim financial statements
of the registrant in time for the registrant's Form 10- QSB to be filed in a
timely manner due to delays in receiving information from the registrant.
Respectfully submitted,
/s/ Brad B. Haynes
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Brad B. Haynes
Certified Public Accountant
Los Angeles, California
August 11, 2000