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