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FITZGERALD SANDERS, LLC Certified Public Accountants 975 East Wood Oak Lane, Suite 200 Salt Lake City, Utah 84117 Phone (801) 263-7990 Fax (801) 263-7838 October 10, 2000 Securities and Exchange Commission Mail Stop 11-3 Washington, D.C. 20549 Dear Sirs/Madam: We have read and agree with the comments in Item 4 of Form 8-K of Commercial Concepts, Inc. Corporation dated October 10, 2000. Your truly, /s/ Fitzgerald Sanders, LLC
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