[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: Cyberenergy, Inc.
Ladies and Gentlemen:
We were previously principal accountants for Cyberenergy, Inc. and, under the
date of February 19, 2000, we reported on the financial statements of
Cyberenergy, Inc. as of and for the year ended December 31, 1999. On November 9,
2000, our services were terminated. We have read Cyberenergy, 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
Cyberenergy, 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.
