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[LETTERHEAD OF NELSON, MAYOKA & COMPANY, P.C.] August 10, 2000 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: Panagra International Corporation Gentlemen: We have read the statement that Panagra International Corporation has made in its Form 8-K dated August 8, 2000 regarding changes in the Registrant's certifying accountants. We agree with the statements made therein. Very truly yours, /s/ Mark Mayoka ---------------- Mark Mayoka
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