September 13, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street NW
Washington, D.C. 20549
Re: Win-Gate Equity Group, Inc.
Commission File Number 0-6770
Dear Sir/Madam:
We were previously the principal accountants for Win-Gate Equity Group, Inc.
during its development state and under the date of April 13, 2000, we reported
on the financial statements of the Company as of December 31, 1999 and 1998 and
for the years then ended.
We have read the Company's statements included under item 4 of its current
report on Form 8-K dated September 21, 2000. We agree with the statements
contained in the third paragraph therein. We have no basis to agree or disagree
with the other statements of the registrant contained therein.
/s/ LONDON WITTE & COMPANY, P.A.
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Certified Public Accountants
Fort Lauderdale, Florida
3101 N. Federal Highway, Suite 100
Fort Lauderdale, FL 33306
Telephone (954) 566-4400
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