Ernst & Young LLP Phone: (404) 874-8300
Suite 2800 www.ey.com
600 Peachtree Street
ERNST & YOUNG LLP Atlanta, Georgia 30308-2215
August 14, 2000
Mr. Theodore C. Burns
Senior Vice President and Chief Financial Officer
Phoenix International Ltd., Inc.
500 International Parkway
Heathrow, Florida 32746
Dear Sir:
In accordance with the notification to the Securities and Exchange Commission on
Form 12b-25 of Phoenix International Ltd., Inc.'s inability to timely file its
quarterly report on Form 10-Q for the three months ended June 30, 2000, Ernst &
Young LLP is considering information provided by the Company incident to its
review of the Company's financial statements for the three months ended June 30,
2000 and has not completed its review.
You are authorized to attach a copy of this letter as an exhibit to Form 12b-25
to the Securities and Exchange Commission.
Very truly yours,
/s/ Ernst & Young LLP
Ernst & Young LLP
