[TANNER +CO.
675 EAST 500 SOUTH, SUITE 640
SALT LAKE CITY, UTAH 84102
PHONE: 801-532-7444
FAX: 801-532-4911
EMAIL [email protected]]
November 9, 2000
Office of The Chief Accountant
Securities and Exchange commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: Cyber Equestrian, Inc.
Ladies and Gentlemen:
We were previously principal accountants for Cyber Equestrian, Inc. and, under
the date of February 19, 2000, we reported on the financial statements of Cyber
Equestrian, Inc. as of and for the year ended December 31, 1999. On November 9,
2000, our services were terminated. We have read Cyber Equestrian, Inc.'s
statements included under Item 4 of its Form 8-K dated November 9, 2000, and we
agree with such statements, except that we are not in a position to agree or
disagree with Cyber Equestrian, Inc.'s statement that they have engaged Jones,
Wright, Simkins and Associates as independent certified public accountants and
that such engagement was ratified by the audit committee and Board of Directors.
Very truly yours,
/s/ Tanner + Co.
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Tanner + Co.
