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Exhibit 99
Report of Independent Certified Public Accountants
To the Stockholders of
IMC Mortgage Company and Subsidiaries
We have reviewed the accompanying consolidated balance sheet of IMC Mortgage
Company and Subsidiaries as of June 30, 2000, and the related statements of
operations for the three and six months ended June 30, 2000 and 1999 and
statements of cash flows for the six months ended June 30, 2000 and 1999. These
financial statements are the responsibility of the Company's management.
We conducted our review in accordance with standards established by the
American Institution of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted
in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion regarding the financial statements taken
as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the accompanying financial statements for them to be in conformity
with generally accepted accounting principles.
We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet as of December 31, 1999, and the
related consolidated statements of operations, stockholders' equity, and cash
flows for the year then ended and in our report dated March 24, 2000, we
expressed an unqualified opinion with an explanatory paragraph for a going
concern on these consolidated financial statements. In our opinion, the
information set forth in the accompanying consolidated balance sheet as of
December 31, 1999 is fairly stated, in all material respects, in relation to
the consolidated balance sheet from which it has been derived.
/s/ Grant Thornton L.L.P.
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Tampa, Florida
August 9, 2000
